(a) Failure to display Registration Certificate and Small-business Registration Certificate.— Any merchant who violates the provisions of § 32251 of this title in relation to the Merchant Registration Certificate and Small-business Registration Certificate shall be subject to an administrative fine of up to one thousand dollars ($1,000).(b) Inappropriate advertising.— Any merchant who fails to comply with the provisions of § 32222(f) of this title, shall be subject to an administrative fine of not less than one thousand dollars ($1,000) nor greater than twenty thousand dollars ($20,000), to be determined by the Secretary based on the frequency, duration, or medium used for the advertisement or announcement, and the number of establishments to which it applies.(c) Failure to display the value-added tax separately or failure to display announcement.— Any merchant who fails to comply with the provisions of § 32222(c) of this title shall be subject to an administrative fine of one hundred dollars ($100) for each violation.(d) Displaying a forged Merchant Registration Certificate and Small-business Registration Certificate.— Any merchant who displays a forged merchant registration

dred dollars ($100) for each violation.(d) Displaying a forged Merchant Registration Certificate and Small-business Registration Certificate.— Any merchant who displays a forged merchant registration certificate shall be subject to an administrative fine of five thousand dollars ($5,000) for each violation.(e) Unauthorized release of imported goods.—(1) The Secretary shall impose an administrative fine of five thousand dollars ($5,000) for each violation on any person, including a merchant, who:(A) Declares an amount of goods lower than that introduced; or(B) declares a lower value than the value of the introduced goods; or(C) falsely or fraudulently claims an amount of credit or refund for taxes paid by a merchant as provided in §§ 32242, 32243, 32244 and 32245 of this title.(2) Once a person, including a merchant, consignee, or carrier is authorized, whether directly or through his/her authorized representative, to move the container from the carrier’s premises, he/she shall be responsible and be subject to a ten thousand dollar ($10,000)-administrative fine for each violation, for breaking the seals, padlocks, locks, or labels of the container, if it was not broken in the

responsible and be subject to a ten thousand dollar ($10,000)-administrative fine for each violation, for breaking the seals, padlocks, locks, or labels of the container, if it was not broken in the presence of an customs officer of the Department or by express authorization through an official document of the Secretary.(f) Refusal to return amount collected in the sale of goods to an Internal Revenue Agent.— Any merchant or seller who refuses or declines to return to an Internal Revenue Agent any amount collected in the sale of goods or services to him/her, shall be subject to an administrative fine of two hundred and fifty dollars ($250) for each violation. History —Jan. 31, 2011, No. 1, added as § 6046.01 on Sept. 30, 2015, No. 159, § 33.