(a) Ningún dueño, arrendatario o administrador de cualquier puerto que tenga bajo su custodia artículos y furgones sujetos al pago de arbitrios podrá entregarlos al con-signatario ni a la persona que propiamente los reclame, a menos que éstos le presenten una certificación del Secretario autorizando su entrega.
(b) Cuando de acuerdo con las secs. 152 a 154 del Título 17, y a sus reglamentos, el dueño, arrendatario o administrador de cualquier puerto traslade la carga a cualquier depósito o almacén, la obligación de no entregar artículos tributables, o furgones, a menos que se haya obtenido previamente la correspondiente certificación del Secretario para ello, será del dueño del almacén depositario. Si tal dueño, arrendatario o administrador vende los artículos porque no los hayan reclamado, deberá pagar al Secretario los arbitrios más los recargos e intereses que graven dichos artículos hasta la fecha de pago.
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