Lower duty goods

If any person imports or causes to be imported goods of one denomination concealed in packages of goods of any other denomination, or any package containing goods not corresponding with the entry thereof, or directly or indirectly imports, or causes to be imported or entered, any package of goods as of one denomination, which is afterwards discovered either before or after delivery thereof to contain other goods, or goods subject to a higher rate or amount of duty than those of the denomination by which such package or the goods in such package were entered, the package and the goods therein shall be forfeited, and such person shall be liable to a fine not exceeding five hundred dollars or forfeit treble the value of the goods contained in such package, at the election of the Comptroller.