have or to have had possession of the merchandise in question, such possession shall be deemed sufficient evidence to authorize conviction, unless the defendant shall explain the p ossession to the satisfaction of the court. 

[355-341; Comp., 1715.] 

SECTION 2692 . Various Fraudulent Practices Against Customs Revenues . — Any person who makes or attempts to make any entry of imported or dutiable exported merchandise by means of any false or fraudulent invoice, declaration, affidavit, letter, paper, or by  means of any false statement, written or verbal, or by means of any false or fraudulent practice whatever, or shall be guilty of any willful act or omission by means whereof the Government of the Philippine Islands might be deprived of the lawful duties, or any portion thereof, accruing from the merchandise or any portion thereof, embraced or referred to in such invoice, declaration, affidavit, letter, paper, or statement, or affected by such act or omission, shall, for each offense, be punished by a fine not exceeding five thousand pesos or by imprisonment for not more than two years, or both. 

[Comp., 1695.] 

SECTION 2693 . Failure to Report Fraud.  — Any master or other officer, owner, or agent of any vessel trading with or within the Philippine Islands and any employee of the Bureau of Customs who, having cognizance of any fraud upon the customs revenues, conte mplated or perpetrated, shall fail to report all information relative thereto to the collector of customs, as by law required, shall be punished by a fine of not more than two thousand pesos or by imprisonment for not more than one year, or by both. 

[2335-1.] 

SECTION 2694 . Concealment or Destruction of Evidence of Fraud.  — Every person who willfully conceals or destroys any invoice, book, or paper relating to any merchandise liable to duty, after an inspection thereof has been demanded by the collector of any c ollection district, or at any time conceals or destroys any such invoice, book, or paper for the purpose of suppressing any evidence of fraud therein contained, shall be punished by a fine of not more than two thousand pesos, or by imprisonment for not mor e than one year, or both. 

[U.S. Rev. Stat., 5443.] 

SECTION 2695 . Breaking of Seal on Car or Conveyance by Land.  — Any person who shall willfully break or destroy any seal placed by a customs official upon any car, or compartment thereof, or other conveyance by land shall be 

