Several years ago now I was contacted by a lawyer in the US to help his client who had an illegal 109. The customs had siezed it from the body shop where it was being preped for paint and put an export or destroy order on it. At the same time another person contacted me for the same assistance.
I was able to recieve them in Canada and arrange a sale for the owners. They both suffered a financial loss since the market for the vehicles was much less strong in Canada.
So the answer is yes the laws are enforced so you run the risk of losing the vehicle and $$$

John