Section 317
SEC. 317. If any owner, importer, consignee, agent, or other person shall make or attempt to make any entry of imported or dutiable exported merchandise by means of any false or fraudulent invoice, affidavit, letter, paper, or by means of any false statement, written or verbal, or by means of any false or fraudulent practice or appliance whatsoever, or shall be guilty of any willful act or omission by means whereof the Government of the Philippine Islands shall be deprived of the lawful duties, or any portion thereof, embraced or referred to in such invoice, affidavit, letter, paper, or statement, or affected by such act or omission, such merchandise, or the value thereof, to be recovered from the person making the entry, shall be seized and forfeited, which forfeiture shall only apply to the whole of the merchandise or the value thereof, in the case or package containing the particular article or articles of merchandise to which such fraud or false paper or statement relates, and such person shall, upon conviction, be fined for each offense a sum not exceeding five thousand dollars, or be imprisoned for a time not exceeding two years, or both, in the discretion of the court.