Subsection 6: Data retention and penalties

Failure to comply with the obligations set out in Articles L. 722-6 to L. 722-8 is punishable by a fine equal to 50% of the sum involved in the offence or attempted offence.
If the offence referred to in the first paragraph is detected by customs officers, they may temporarily detain all the cash involved in the offence or attempted offence for a period of no more than thirty days, renewable up to a maximum of ninety days. The reasons for the temporary detention are notified to the perpetrator of the offence referred to in the same paragraph.
At the end of the ninety-day period, if the needs of the investigation so require, customs officers may deposit the cash, with the authorisation of the public prosecutor for the location of the customs directorate responsible for the department in charge of the procedure, up to a limit of twelve months from the first day of temporary detention.
Customs officers may, for the purposes of the investigation, retain documents relating to the temporarily detained cash or take copies thereof.
The cash will be seized by customs officers and its confiscation may be ordered by the competent court if, during the period of temporary detention or consignment, it is established that the perpetrator of the offence referred to in the first paragraph is, or has been, in possession of objects suggesting that he is or has been the perpetrator of one or more offences provided for and punishable by the locally applicable Customs Code, or that he is participating or has participated in the commission of such offences, or if there are reasonable grounds for believing that the perpetrator of the offence referred to in the first paragraph has committed one or more offences provided for and punishable by the locally applicable Customs Code, or that he has participated in the commission of such offences.
Where the cash is not available for the seizure referred to in the fifth paragraph, the competent court shall order the payment of a sum equivalent to the amount of the confiscation in lieu of confiscation.
If the case is dismissed or the accused is acquitted, the measures ordered are automatically discharged at the expense of the Treasury. The same applies if the action for the application of tax penalties is discontinued.
The investigation, recording and prosecution of the offences referred to in the first three paragraphs, as well as the investigations necessary for the implementation of the fifth and sixth paragraphs, are carried out under the conditions laid down by the locally applicable Customs Code.