Todo dueño, arrendatario o administrador de puerto que entregue artículos introducidos del exterior en contravención a lo dispuesto en la sec. 33630 de este título estará obligado a pagar los impuestos correspondientes a dichos artículos, incluyendo los recargos e intereses establecidos en esta parte, cuando dicho pago no sea efectuado por el contribuyente. Además estará sujeto a la imposición de una multa administrativa de acuerdo con la sec. 33131 de este título.
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