ARTICLE I.—Offenses Committed by Officers of the Law.
Statutory offenses of officers and employees.
SEC. 161. Statutory offenses of officers and employees.— Every officer, agent, or employee of the Bureau of Internal Revenue acting under the authority of this Act who is guilty of any delinquency hereinbelow specified or who falls within any of the classes hereinbelow indicated shall be punished by a fine of not less than four hundred nor more than ten thousand pesos or by imprisonment for not less than six months nor more than five years, or by both, in the discretion of the court:
(a) Those guilty of extortion or willful oppression under color of law;
(b) Those who knowingly demand other or greater sums than are authorized by law or receive any fees, compensation, or reward, except as by law prescribed, for the performance of any duty;
(c) Those who willfully neglect to give receipts, as by law required, for any sums collected in the performance of duty, or who willfully neglect to perform any of the duties enjoined by law;
(d) Those who conspire or collude with another or others to defraud the revenues or otherwise violate the law;
(e) Those who willfully make opportunity for any person to defraud the revenues, or who do or omit to do any act with intent to enable any other person to defraud the revenues;
(f) Those who negligently or designedly permit the violation of the law by any other person;
(g) Those who make or sign any false entry or entries in any book, or make or sign any false certificate or return in any case where the law requires the making by them of such entry, certificate, or return;
(h) Those who, having knowledge or information of a violation of this Act or of any fraud committed on the revenues, fail to report such knowledge or information to their superior officer, or to report as otherwise required by law ;
(i) Those who, without the authority of law, demand or accept, or atter to collect directly or indirectly, as payment or otherwise, any sum of money or other thing of value for the compromise, adjustment, or settlement of any charge or complaint for any violation or alleged violation of law.
Reward of informer.
SEC. 162. Reward of informer.—In case of informer's under the preceding section one-half of any fine imposed shall be for the use of the Insular Government and the other half for the use of the informer, who shall be ascertained and named in the judgment of the court.
Unlawful divulgence of trade secrets.
SEC. 163. Unlawful divulgence of trade secrets.—Any officer or employee of the Bureau of Internal Revenue who divulges to any person or makes known in any other manner than may be provided by law, the secrets, operation, style of work, or apparatus of any manufacturer or producer, or confidential information regarding the business of any taxpayer, knowledge of which was acquired by him in the discharge of his official duties shall be fined in a sum not more than two thousand pesos or be imprisoned for a term of not less than six months nor more than five years, or both.
Unlawful interest of revenue officer in business.
SEC. 164. Unlawful interest of revenue officer in business. —Any internal-revenue officer who is or shall become interested, directly or indirectly, in the manufacture, sale, export, or import of manufactured tobacco, snuff, or cigars, or in the distilling, sale, import, export, rectification, or redistillation of distilled spirits, or in the manufacture, export, import, or sale of fermented liquors shall be fined in a sum not less than four hundred pesos nor more than ten thousand pesos, in the discretion of the court.
ARTICLE II.—Offenses Committed by Other Persons.
Delinquency in payment of cedula tax.
SEC. 165. Delinquency in payment of cedula tax.—A person liable to the cedula tax who remains delinquent in the payment of the same for fifteen days and on demand of the provincial treasurer fails to pay such tax by purchasing a cedula certificate at the increased price due to delinquency shall be deemed to be guilty of a misdemeanor; and the provincial treasurer may, in his discretion, cause the delinquent to be prosecuted before the justice of the peace of the municipality in which the delinquent shall be found, and upon conviction the person so delinquent shall be sentenced to imprisonment for ten days.
Persons so convicted shall be required to labor for the period of imprisonment, either for the province or municipality, upon public works in such manner as may be directed by the provincial board; and upon the termination of such period of imprisonment or labor, a cedula certificate shall be issued to the person so convicted as if the tax had been paid in money.
In any prosecution for the nonpayment of the cedula tax, proof showing that such tax was not paid in the municipality, township, or city where the defendant resides shall be sufficient to convict in the absence of proof on his part showing that the tax was paid in some other place or province.
Unlawful use of cedula certificate.
SEC. 166. Unlawful use of cedula certificate.—Any person who uses, attempts to use, or has in his possession with intent to defraud the revenues, deceive the courts, or mislead any revenue officer or other person, any cedula certificate issued to any other person, shall be fined in a sum not exceeding two hundred pesos, or be imprisoned in the discretion of the court for a term not exceeding six months.
Falsification or counterfeiting of stamp or cedula certificate.
SEC. 167. Falsification or counterfeiting of stamp or cedula certificate.—Any person who makes, sells, or uses any false or counterfeit stamp or cedula, or any die for printing or making stamps or cedulas, which is in imitation of or purports to be a lawful stamp, cedula, or die of the kind required by the provisions of this Act, or who erases the cancellation marks on any stamp previously used, or who alters the written or printed figures or letters or cancellation marks on any stamp previously used, or who has in his possession any such false, counterfeit, restored, or altered stamp, die, or cedula for the purpose of using the same in the payment of internal revenue or in securing any exemption or privilege conferred by this Act, or who procures the commission of any such offense by another, shall for each offense be fined in a sum not less than two hundred pesos nor more than five thousand pesos, and imprisoned for a term not less than two months nor more than five years, in the discretion of the court.
Failure to affix and cancel documentary stamp to affix stamp.
SEC. 168. Failure to affix and cancel documentary stamp to affix stamp.—Any person who fails to affix and cancel the requisite stamp or stamps to any document at the time required shall be subject to a fine of not more than two hundred pesos.
Unlawful pursuit of business or occupation.
SEC. 169. Unlawful pursuit of business or occupation.—Any person who carries on the business of a distiller, rectifier, wholesale liquor dealer, retail liquor dealer, manufacturer of tobacco, snuff, cigars, or cigarettes, or dealer in any manufactured product of tobacco, without having paid the privilege tax therefor as required by law, shall, in addition to being liable for the payment of such tax, be punished by a fine in a sum not less than two hundred pesos nor more than two thousand pesos or by imprisonment for a term not exceeding six months, or both, in the discretion of the court.
And any person who carries on any other business, or to pay pursues any calling for which a fixed privilege tax is imposed without paying such tax as required by law shall in addition to being liable to the payment of such tax, be punished by a fine in a sum not exceeding one thousand pesos or by imprisonment for a term not exceeding six months, or both, in the discretion of the court.
Obstruction of internal-revenue officer in inspect of taxable articles.
SEC. 170. Obstruction of internal-revenue officer in inspect of taxable articles.—Any owner, agent, superintendent, or other person in charge of a house, building, or place where articles subject to an internal-revenue tax are prouced or kept, who refuses to admit any internal-revenue officer having authority to examine such articles, or who shall forcibly obstruct or attempt to obstruct any such officer or shall prevent him from making such examination, shall be punished by a fine not exceeding two thousand pesos or by imprisonment not exceeding two years, or both, in the discretion of the court.
SEC. 171. Unlawful use of denatured alcohol—Any person uses denatured alcohol or alcohol withdrawn from bond for industrial uses, or who knowingly sells any beverage made in whole or in part from such alcohol, or who uses such alcohol for the manufacture of liquid medicinal preparations, or knowingly sells such preparations containing as an ingredient non-tax-paid alcohol, shall on conviction be fined not more than one thousand pesos or be imprisoned for not more than one year, or both.
Any person who shall unlawfully recover or attempt to recover by redistillation or other process any denatured alcohol or who knowingly uses, sells, conceals, or otherwise disposes of alcohol so recovered or redistilled shall be subject to the same penalty as above provided.
Forfeiture of good stored or restored or removed.
SEC. 172. Forfeiture of good stored or restored or removed. —All articles subject to a specific tax which are stored or allowed to remain in a distillery, distillery warehouse, bonded warehouse, or other place where made, after the tax thereon has been paid shall be forfeited; and all such articles unlawfully removed from any such place without the payment of the required tax shall likewise be forfeited.
Forfeiture of property used in unlicensed business.
SEC. 173. Forfeiture of property used in unlicensed business.—All chattels, machinery, raid removable fixtures of any sort used in the production of distilled spirits, cigars, cigarettes, or other manufactured products of tobacco, when the required tax has not been paid for such business, shall be forfeited.
Unlawful removal of articles without payment of articles.
SEC. 174. Unlawful removal of articles without payment of articles.—Any manufacturer, owner, or person in charge of any article subject to a specific tax who removes or allows or procures the unlawful removal of any such article from the place of manufacture or bonded warehouse upon which article the specific tax has not been paid in the time and manner required, and every person who knowingly aids or abets in the removal of such articles as aforesaid, or conceals the same after illegal removal, shall for the first offense be punished by a fine of not more than one thousand pesos or imprisonment not longer than six months, or both. Every manufacturer so offending, shall, before continuing or resuming business, execute a bond in double the amount of his original bond and containing the same conditions.
Same; punishment for subsequent offense.
SEC. 175. Same; punishment for subsequent offense.— In case of reincidence the offender under the preceding section shall be punished by imprisonment for not less than one month nor more than two years; and if the offense be committed by the owner or the manufacturer, or by his connivance, the factory and the ground upon which it stands, including the machinery and apparatus used in and about the business, shall be forfeited to the Government.
Unlicensed signs, signboards or billboards.
SEC. 176. Unlicensed signs, signboards or billboards.—Any person who shall erect; construct, maintain, display, or expose a sign, signboard, or billboard without first procuring a license therefor as prescribed in this Act shall be fined not exceeding one hundred pesos or be imprisoned not exceeding one month, or both, in the discretion of the court.
Shipment of liquor or tobacco under false name or brand.
SEC. 177. Shipment of liquor or tobacco under false name or brand.—Any person who ships, transports, or removes spirituous or fermented liquors, wines, or tobacco, under any other than the proper name or brand known to the trade as designating the kind and quality of the contents of the cask or package containing the same, or causes such act to be done, shall be subject to a fine of five hundred pesos, and in addition the article or articles so transported or removed shall be forfeited.
Procuring unlawful divulgence of trade secrets.
SEC. 178. Procuring unlawful divulgence of trade secrets.—Any person who causes or procures an officer or employee of the Bureau of Internal Revenue to divulge any confidential information regarding the business of any taxpayer knowledge of which was acquired by him in the discharge of his official duties and which it is unlawful for him to reveal, shall be fined in a sum of not more than two thousand pesos or be imprisoned for a term of not less than six months nor more than five years, or both.
Fraudulent practices relative to weights and measures.
SEC. 179. Fraudulent practices relative to weights and measures.—Any person other than an official sealer of measures. weights and measures who places an official tag or seal upon any instrument of weight or measure, or attaches it thereto, and any person who fraudulently imitates any mark, stamp, brand, tag, or other characteristic sign used to indicate that weights and measures have been officially sealed; or who alters in any way the certificate given by the sealer as an acknowledgment that the weights and measures mentioned therein have been duly sealed, or who makes or knowingly sells or uses any false or counterfeit stamp, tag, certificate, or license, or any die for printing or making stamps, tags, certificates, or licenses, which is an imitation of or purports to be a lawful stamp, tag, certificate, or license of the kind required by the provisions of this Act, or who alters the written or printed figures or letters on any stamp, tag, certificate, or license used or issued or who has in his possession any such false, counterfeit, restored or altered stamp, tag, certificate, or license for the purpose of use or reuse of the same in the payment of fees or charges imposed in this Act, or who procures the commission of any such offense by another, shall for each such offense be fined not less than two hundred pesos nor more than ten thousand pesos and shall be imprisoned for not less than one month nor more than five years, in the discretion of the court.
Unlawful possession or use of instrument not unlawful possession sealed within twelve months.
SEC. 180. Unlawful possession or use of instrument not unlawful possession sealed within twelve months.—Any person making a practice of buying or selling goods by weight or measure, or of furnishing services the value of which is estimated by weight or measure, who has in his possession without permit any scale, balance, weight, or measure which has not been officially sealed within twelve months, and any person who uses in any purchase or sale or in estimating the value of any service furnished any such instrument that has not been officially sealed within the same period shall be punished by a fine not exceeding five hundred pesos or by imprisonment for not exceeding one year, or by both, in the discretion of the court: Provided, That if such scale, balance, weight, or measure so used has been officially sealed at some previous time and the seal and tag officially affixed thereto remain intact and in the same position and condition in which they were placed by the official sealer, and the instrument is found not to have been altered or rendered inaccurate but still to be sufficiently accurate to warrant its being sealed without repairs or alteration such instrument shall, if presented for sealing promptly on demand of any authorized sealer or inspector of weights and measures, be sealed, and the owner, possessor, or user of same shall be subject to no penalty except a surcharge equal to five times the regular fee fixed by law for the sealing of an instrument of its class, this surcharge to be collected and accounted for by the same official and in the same manner as the regular fees for sealing such instruments.
Alteration or fraudulent use of instrument of weight or measure.
SEC. 181. Alteration or fraudulent use of instrument of weight or measure.—Any person who with fraudulent intent alters any scale or balance, weight, or measure after it is officially sealed, or who knowingly uses any false scale or balance, weight or measure, whether sealed or not, shall be punished by a fine of not less than two hundred pesos nor more than four thousand pesos or by imprisonment for not less than three months nor more than two years, or by both such fine and imprisonment, in the discretion of the court.
Any person who fraudulently gives short weight or measure making of a sale; or who fraudulently takes excessive weight or measure in the making of a purchase, or who, assuming to determine truly the weight or measure of any article bought or sold by weight or measure, fraudulently misrepresents the weight or measure thereof, shall be punished by a fine of not less than fifty pesos nor more than two thousand pesos or by imprisonment for not less than three months nor more than two years, or by both such fine and imprisonment, in the discretion of the court; and any violation of this paragraph by an employee having authority to determine weight or measure in sales or purchases effected in behalf of his employer shall be prima facie evidence of the guilt of such employer also.
Payment of informers.
SEC. 182. Payment of informers.—Any person, except an internal-revenue agent or officer or other public official engaged in sealing or inspecting weights and measures who voluntarily gives information leading to the arrest and conviction of anyone violating the provisions in this Act relative to weights and measures shall be rewarded in the sum of twenty pesos or in the sum of one hundred pesos if the person convicted is a public officer or employee concerned with the sealing or inspecting of weights and measures. The informer shall be ascertained and stated in the judgment of the court and the reward paid shall be a charge against the funds of the province in which the arrest and conviction is had and the municipality concerned, in the proportion in which the weights and measures fees accrue to each, but to prevent delay in payment the province' shall initially pay the entire amount and subsequently secure reimbursement of the municipality's share.
Illegal sale of skimmed milk; penalty.
SEC. 183. Illegal sale of skimmed milk; penalty.—Any person who sells or puts on sale in the Philippine Islands any condensed skimmed milk or milk from which the fat has been removed totally or in part, on which the tax imposed in section seventy-two of this Act has not been fully paid, or which does not bear the legend provided for in section one hundred and twenty-four hereof, shall, upon conviction thereof, be punished by a fine of not exceeding six hundred pesos, or by imprisonment not exceeding six months, or both.
Failure to keep pharmacist's record.
SEC. 184. Failure to keep pharmacist's record.—A physician, dentist, veterinarian, pharmacist, or second-class pharmacist who fails to keep a true and correct record of prohibited drugs received and dispensed or transferred by him, as required by law and prescribed in the Regulations of the Bureau of Internal Revenue, or who fails to allow the immediate inspection of his entire stock of such drugs
upon the demand of any internal-revenue officer or agent shall be punished by a fine of not less than fifty nor more than one thousand pesos.
Violation of Internal Revenue Law or regulation in general; penalty.
SEC. 185. Violation of Internal Revenue Law or regulation in general; penalty.—A person who violates any provision of this Act or any lawful regulation of the Bureau of Internal Revenue made in conformity with the same, for which delinquency no specific penalty is provided by law, shall be punished by a fine of not more than three hundred pesos or by imprisonment for not more than six months, or both, in the discretion of the court.
Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).
