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24. If the owner of any vessel or goods or any other person at any time eludes or attempts to elude or evade payment of, or refuses or neglects to pay, any charges payable by such owner or person to the Board at the time when they become due and payable, he shall be liable to pay to the Board a sum equal to three times the amount of such charges, which sum shall be a debt due to the Board and shall be recoverable by the Board in any court of competent jurisdiction.
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