Art. 328. Cuando los efectos que se embarcan, descargan o conducen fraudulentamente no fueren aprehendidos, pero se probare que se cometió el fraude, el fraudador será obligado a pagar al Tesoro nacional una cantidad igual al valor de dichos efectos, si éste pudiere ser conocido, o si nó, una multa de ciento a dos mil pesos, en razon del monto probable del valor de los efectos, deducido del número de bultos i demas datos que se obtengan relativamente al fraude.
Ley 106 de 1873 →In force
Article 328
Ley 106 de 1873 · Código Fiscal
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