((a)) ** Unlawful acts** It is unlawful—
((1)) to fail to comply with section 1431, 1433, or 1434 of this title or ;
((2)) to present or transmit, electronically or otherwise, any forged, altered, or false document, paper, information, data or manifest to the Customs Service under section 1431, 1433(d), or 1434 of this title or without revealing the facts;
((3)) to fail to make entry or to obtain clearance as required by section 1434 or 1644 of this title, , or section 1644a(b)(1) or (c)(1) of this title; or
((4)) to fail to comply with, or violate, any regulation prescribed under any section referred to in any of paragraphs (1) through (3).
((b)) ** Civil penalty** Any master, person in charge of a vehicle, or aircraft pilot who commits any violation listed in subsection (a) is liable for a civil penalty of $5,000 for the first violation, and $10,000 for each subsequent violation, and any conveyance used in connection with any such violation is subject to seizure and forfeiture.
((c)) ** Criminal penalty** In addition to being liable for a civil penalty under subsection (b), any master, person in charge of a vehicle, or aircraft pilot who intentionally commits any violation listed in subsection (a) is, upon conviction, liable for a fine of not more than $2,000 or imprisonment for 1 year, or both; except that if the conveyance has, or is discovered to have had, on board any merchandise (other than sea stores or the equivalent for conveyances other than vessels) the importation of which into the United States is prohibited, such individual is liable for an additional fine of not more than $10,000 or imprisonment for not more than 5 years, or both.
((d)) ** Additional civil penalty** If any merchandise (other than sea stores or the equivalent for conveyances other than a vessel) is imported or brought into the United States in or aboard a conveyance which was not properly reported or entered, the master, person in charge of a vehicle, or aircraft pilot shall be liable for a civil penalty equal to the value of the merchandise and the merchandise may be seized and forfeited unless properly entered by the importer or consignee. If the merchandise consists of any controlled substance listed in , the master, individual in charge of a vehicle, or pilot shall be liable to the penalties prescribed in that section.section 1584 of this title
((e)) ** Civil penalties for postal shipments**
((1)) ** Civil penalty** A civil penalty shall be imposed against the United States Postal Service if the Postal Service accepts a shipment in violation of .section 1415(a)(3)(K)(vii)(I) of this title
((2)) ** Modification of civil penalty**
((A)) ** In general** U.S. Customs and Border Protection shall reduce or dismiss a civil penalty imposed pursuant to paragraph (1) if U.S. Customs and Border Protection determines that the United States Postal Service—
((i)) has a low error rate in compliance with ;
((ii)) is cooperating with U.S. Customs and Border Protection with respect to the violation of ; or
((iii)) has taken remedial action to prevent future violations of .
((B)) ** Written notification** U.S. Customs and Border Protection shall issue a written notification to the Postal Service with respect to each exercise of the authority of subparagraph (A) to reduce or dismiss a civil penalty imposed pursuant to paragraph (1).
((3)) ** Ongoing lack of compliance** If U.S. Customs and Border Protection determines that the United States Postal Service—
((A)) has repeatedly committed violations of ,
((B)) has failed to cooperate with U.S. Customs and Border Protection with respect to violations of , and
((C)) has an increasing error rate in compliance with ,