Section 311
SEC. 311. When imported merchandise shall he so declared and entered as to the value or classification thereof that the duties, if estimated on the face of the entry, would be less by ten per centum than by law should be collected, or when the dutiable weight, measurement, or quantity of imported merchandise is found upon examination to exceed by ten per centum or more the entered weight, measurement, or quantity, a penalty may be imposed upon the importer of not less than the additional amount required to pay the duty on such merchandise, and not more than five times such additional amount so required, and no delivery of any of the merchandise included in such entry shall be made until such penalty has been paid.