Statutory offenses of officers and employees.
SEC. 345. Statutory offenses of officers and employees. — Every officer, agent, or employee of the Bureau of Internal Revenue who is guilty of any delinquency hereinbelow specified, or who fails within any of the classes hereinbelow indicated shall be punished by a fine of not less than four hundred pesos nor more than ten thousand pesos or by imprisonment for not less than six months nor more than five years, or both:
(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 any provision of this Code, or of any fraud committed on the revenues collectible by the Bureau of Internal Revenue, 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 attempt 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 against officers and employees.
SEC. 346. Reward of informer against officers and employees. — In case of a conviction under the preceding section, one-half of any fine imposed shall accrue to the National Government and the other half for the benefit of the informer, who shall be ascertained and named in the judgment of the court.
Unlawful divulgence of trade secrets.
SEC. 347. Unlawful divulgence of trade secrets. — Except as provided in section 81 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 information regarding the business, income, or inheritance of any taxpayer, 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 of not more than two thousand pesos or imprisoned for a term of not less than six months nor more than five years, or both.
SEC. 348. Unlawful interest of revenue officers in business.-Any internal-revenue officer who is or shall become interested, directly or indirectly, in the manufacture, sale or importation of any article subject to tax under Title IV of this Code, or in the manufacture or repair or sale, of any scale or balance, weight, or measure, or die for the printing, or making of stamps, labels, or tags, shall be fined in a sum of not less than four hundred pesos nor more than ten thousand pesos.
Procuring unlawful divulgence of trade secrets.
SEC. 349. 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, income, or inheritance 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, and any person who publishes or prints in any manner whatever, not provided by law, any income, profits, losses, or expenditures appearing in any income tax return shall be fined in a sum of not more than two thousand pesos or imprisoned for a term of not less than six months nor more than five years, or both.
SEC. 350. Penalty for selling, transferring, encumbering or in any way disposing of property placed under constructive distraint. — Any taxpayer whose property has been placed under constructive distraint who sells, transfers, encumbers, or in any way disposes of the said property, or any part thereof, without the knowledge and consent of the Collector of Internal Revenue, shall be punished by a fine in a sum equal to twice the value of the property so sold, encumbered, or disposed of, or by imprisonment of not less than six months but not more than six years, or both: Provided, That where the value of the property sold, encumbered, or disposed of is less than five hundred pesos, the minimum fine shall be not less than five hundred pesos.
Failure to surrender property placed under distraint and levy.
SEC. 351. Failure to surrender property placed under distraint and levy. — Any person having in his possession or under his control any property or rights to property, upon which a warrant of constructive distraint or of actual distraint and levy has been issued shall, upon demand by the Collector of Internal Revenue or any of his deputies executing such warrant, surrender such property or right to property to the Collector of Internal Revenue or any of his deputies, under such property or rights is, at the time of such demand, subject to an attachment or execution under any judicial process. Any person who fails or refuses to surrender any of such property or right shall be liable in his own person and estate to the Government in a sum equal to the value of the property or rights not so surrendered but not exceeding the amount of the taxes (including penalties and interest) for the collection of which such warrant has been issued, together with costs and interests, if any, from the date of such warrant. In addition, such person shall be punished by a fine of not more than three hundred pesos or by imprisonment for not more than six months or both
Violation of other provisions of this Code or regulations in general.
SEC. 352. Violation of other provisions of this Code or regulations in general. — A person who violates any provision of this Code or any regulation of the Department of Finance 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.
Subsidiary penalty.
SEC. 353. Subsidiary penalty. — If the person convicted for violation of any of the provisions of this Code has no property with which to meet the fine imposed upon him by the court, or is unable to pay such fine, he shall be subject to a subsidiary personal liability at the rate of one day for each two pesos and fifty centavos, subject to the rules established in article 39 of the Revised Penal Code.
Prescription for violations of any provisions of this Code.
SEC. 354. Prescription for violations of any provisions of this Code. - All violations of any provisions of this Code shall prescribe after five years.
Prescription shall begin to run from the day of the commission of the violation of the law, and if the same be not known at the time, from the discovery thereof and the institution of judicial proceedings for its investigation and punishment.
The prescription shall be interrupted when proceedings are instituted against the guilty persons and shall begin to run again if the proceedings are dismissed for reasons not constituting jeopardy.
The term of prescription shall not run when the offender is absent from the Philippines.
Making false entries or writing false or fictitious names in books or records.
SEC. 355. Making false entries or writing false or fictitious names in books or records. — Any person who knowingly shall make a false entry or enter a false or fictitious name in the books or records mentioned in sections 334 and 335 of this Code, or who shall abet or aid in any manner in the making or writing thereof, shall be fined in a sum of not less than five hundred pesos nor more than five thousand pesos or imprisoned for a term of not less than six months and one day nor more than five years, or both.
Failure to keep pharmacist's record.
SEC. 356. Failure to keep pharmacist's record. — A physician, dentist, veterinarian, or 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 Department of Finance, 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 pesos nor more than one thousand pesos.
Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).
