Section 303
SEC. 303. Except as provided by the last preceding section, if any merchandise be found on board any vessel from a foreign port which is not included in her manifests, produced as required by this Act, the master shall forfeit an amount equal to double the duties fixed therefor: Provided always, That if it appears to the collector that such omissions occurred with intent to defraud the revenue, the master shall in addition forfeit an amount equal to the value of the merchandise not manifested, and all such merchandise belonging or consigned to the officers or crew of the vessel shall be seized and forfeited but if such merchandise belongs to any other person acting in good faith the same shall be released upon payment of the regular duties and charges thereon. If any package or article named on the manifest be missing on the arrival of the vessel, or if the merchandise on board does not otherwise agree with the manifest delivered by the master, except as above prescribed, the master shall be liable to a penalty of not less than two hundred and fifty dollars and not more than two thousand five hundred dollars, and in addition an amount equal to the value of the said missing merchandise as ascertained by the collector of customs, unless the collector shall be satisfied that such deficiency or disagreement occurred without fraudulent intent, in which case said penalty shall not be inflicted: Provided, nevertheless, That, if such disagreement or deficiency is found by the collector to be due to the carelessness, negligence, or incompetence of the master of the vessel, her owners, or agents, a penalty of not more than the value thereof may be imposed upon the master for each package missing or materially disagreeing in marks, character, or otherwise with the description thereof in the manifest. All penalties inflicted under the provisions of this section shall be forthwith reported to the Insular Collector with full particular of the offense committed and of the previous conduct of the master in like matters.