19 U.S.C. § 1497: Penalties for failure to declare

is not included in the declaration and entry as made or transmitted; and in writing by such person, if written declaration and entry was required, or orally, if written declaration and entry was not required; if the article is a controlled substance, either $500 or an amount equal to 1,000 percent of the value of the article, whichever amount is greater; and if the article is not a controlled substance, the value of the article. Notwithstanding any other provision of this chapter, the value of any controlled substance shall, for purposes of this section, be equal to the amount determined by the Secretary in consultation with the Attorney General of the United States, to be equal to the price at which such controlled substance is likely to be illegally sold to the consumer of such controlled substance. The Secretary and the Attorney General of the United States shall establish a method of determining the price at which each controlled substance is likely to be illegally sold to the consumer of such controlled substance.