American Samoa § 27.1045 - Collection of unpaid excise tax.

§ 27.1045. Collection of unpaid excise tax.

(a) If a consignee owes delinquent excise taxes or any fees or penalties, the chief customs officer may refuse to release any goods from the customs jurisdiction to the consignee until such delinquent account is settled. (b) If a consignee makes payment by check or other instrument for payment of any excise tax, customs fee, or penalty, and that check or instrument is not honored by the bank in cash either because of insufficient funds, stop payment order or other reason, then the consignee shall be deemed to have not paid the excise tax, customs fee or penalty, and shall be immediately subject to make payment in cash or certified check for the amount due. The consignee shall also be liable for penalty and interest as follows: (1) The maximum of $25 or 2% of the amount due if paid within five days of notice of delinquency, or (2) The maximum of $25 or 5% of the amount due if paid within fifteen days of notice of delinquency, or (3) The maximum of $25 or 10% of the amount due if paid within thirty days of notice of delinquency, or (4) The maximum of $25 or 10% of the amount due plus simple interest calculated at 8% per annum based on the amount due including penalty from the date of the check. (c) A customs officer may seize and/or reseal any container that has left the customs jurisdiction but upon which the excise tax was not properly paid.