Penalty where goods not exported

The owner of any goods which are not exported and so remaining at San Ignacio or Benque Viejo del Carmen beyond the periods above prescribed shall forfeit and pay forthwith the full import duty on the invoice value of the goods as at first importation, together with any warehouse charges, if any, which may be due; and such goods may be sold or destroyed by the Comptroller or otherwise cleared and disposed of as he may deem fit.