3. Upon the corrupt and fraudulent making by the owner, importer, exporter, or consignee of any merchandise, or by the agent of either, of any false declaration or affidavit, touching such merchandise and in connection with the importation or exportation o f the same. 4. Upon the corrupt and fraudulent making or delivery, by the same person or persons, of any false invoice, letter, or paper touching such merchandise and in connection with the importation or exportation of the same. 5. Upon the causing or procurance, by the same person or persons, of any merchandise to be entered or passed at any customhouse by any other fraudulent practice, device, or omission by means whereof the Government is or might be deprived of its lawful duti es on such merchandise. [355-294, 317; 1235-15, 17.] [355-317; 1235-7.] SECTION  1515 . Conditions Affecting Forfeiture of Merchandise . — As regards imported and exported merchandise, or merchandise whereof the importation or exportation is merely attempted, the forfeiture shall occur only when and while the merchandise is in the  custody of the customs authorities or in the hands or subject to the control of the importer, exporter, original owner, consignee, agent, or other person effecting the importation, entry or exportation in question, or in the hands or subject to the contr ol of some person who shall receive, conceal, buy, sell, or transport the same, or aid in any of such acts, with knowledge that the merchandise was imported, or was the subject of an attempt at importation or exportation, contrary to law. [355-341.] SECTION  1516 . Imposition of Fine in Lieu of Forfeiture . — Where property is subject to forfeiture, the Insular Collector may, if in his opinion the public interests so require, waive the forfeiture and in lieu thereof impose a fine upon the property in suc h amount as the nature of the case shall indicate as proper. SECTION  1517 . Enforcement of Administrative Fines and Forfeitures . — Administrative fines and forfeitures shall be enforced by seizure of the vessel or other property subject to the fine or forfeiture in question and by subsequent proceedings in conformity  with the provisions of articles eighteen and nineteen of Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Law Encyclopedia 2011 443