(a) No sea, air, or land carrier who has taxable goods under this part in custody, may deliver them to the consignee or person properly claiming them unless the person presents a certificate from the Secretary authorizing their delivery. Any carrier who violates this provision shall be subject to the imposition of an administrative fine as provided in this Code and to the payment of the tax corresponding to said goods, including surcharges and interest computed from the time of introduction of the goods, when the taxpayer fails to make such payment. Likewise, the license issued to him/her may be suspended.(b) When the sea, air or land carrier is bound to deposit shipments of goods from abroad subject to taxation under this part in the custody of the Federal Customs Service, pursuant to applicable customs regulations, the obligation of not authorizing delivery through the Carrier’s Certificate and Release Order shall rest on the carrier unless he/she has obtained the Secretary’s certificate attesting to the payment of such taxes. The sea, air, or land carrier that, through the Carrier’s Certificate and Release Order, authorizes delivery of such goods without the Secretary’s

certificate attesting to the payment of such taxes. The sea, air, or land carrier that, through the Carrier’s Certificate and Release Order, authorizes delivery of such goods without the Secretary’s certificate shall be subject to the imposition of an administrative fine and payment of the corresponding taxes thereon, including surcharges and interest computed from the time of introduction of the goods. History —Jan. 31, 2011, No. 1, § 3050.11, retroactive to Jan. 1, 2011.