Article 1810 of the French General Tax Code
In addition to the penalties provided for in articles 1791 to 1794, the offences referred to below are punishable by one year’s imprisonment, increased to three years for the offences mentioned in 10° of this article, and the means of transport are seized and confiscated, as well as the containers, packaging, utensils, mechanics, machines or apparatus: 1° manufacture, transport, sale and possession without declaration of a still or portion of…