Wrecked goods, sale of

(1) Every auctioneer who sells wrecked property at auction shall be liable for all import duties payable thereon, and shall within seven days after such sale make a true and correct account and return of the property sold, duly declared to the officer of the Comptroller of Customs. 7 or district accountants, as the case may be, and at the same time pay over to such officer the full amount of all such duties. (2) In default of compliance with the provisions of sub- section (1), the auctioneer shall be liable to pay double the amount of such duties, together with a fine not exceeding five hundred dollars.