Failure to file declaration and other prohibited, acts.
SEC. 104 Failure to file declaration and
other prohibited, acts.—Any person required under the provisions of
this Code to declare real property whether taxable or exempt; who shall
intentionally fail to file such declaration under the terms and
conditions prescribed therefor, shall upon conviction be punished by a
fine of not more than one thousand pesos or by imprisonment of not more
than one year or both at the discretion of the court. The same
penalty shall be imposed upon any person who shall intentionally file a
false declaration, or shall otherwise conceal, remove or misrepresent
the ownership, control, or tax liability or real property subject to a
declaration.
If any of the acts abovementioned is committed in
relation to property not exempt from taxation, the person convicted
thereof shall, moreover, forfeit his right to appeal the assessment of
such property.
SEC. 105. Acts committed in behalf of
corporations— An individual who shall commit any of the violations
penalized in the preceding section acting under the authority and in
behalf of a corporation, partnership or association shall be punished by
the fine and/or imprisonment therein provided, and the other
liabilities shall attach to the corporation, partnership or association
to whom the real property is required to be listed for purposes of
taxation or exemption. The corporation, partnership or association,
shall in addition, pay a fine of not less than two thousand pesos nmre
more than five thousand pesos at the discretion of the court.
Omission of property from assessment or tax rolls by officers and other acts.
SEC. 106. Omission of property from assessment
or tax rolls by officers and other acts.—Any officer charged with
the duty of assessing real property, who shall willfully fail to
assess, or shall intentionally omit from the assessment or tax roll, any
real property which he knows to be lawfully taxable or shall willfully
or through gross negligence underassess any real property or shall
intentionally violate or fail to perform any duty imposed upon him by
law relating to the assessment of taxable real property, shall upon
conviction be punished by a fine of not more than one thousand pesos or
by imprisonment of not more than one year, or both, at the discretion of
the court.
The same penalty shall be imposed upon any officer
charged with the duty of collecting the tax due on real property who
shall willfully fail to collect the tax and institute the necessary
proceedings for the collection of the same.
Any other officer
required by this Code to perform acts relating to the administration of
the real property tax, or to assist the assessor or treasurer in such
administration, who shall willfully fail to discharge such duties, shall
upon conviction, be punished by a fine of not exceeding five hundred
pesos or by imprisonment of not more than six months, or both, at the
discretion of the court.
Government agents delaying assessment of real property and assessment appeals.
SEC. 107. Government agents
delaying assessment of real property and assessment appeals.—Any
government official who shall intentionally and deliberately delay the
assessment of real property, or the filing of any appeal against its
assessment, if such is patently indicated, shall, upon conviction, be
punished by a fine of not more than five hundred pesos or by
imprisonment of not more than one year, or both, at the discretion of
the court.
Violation of other provisions of this Code or of rules and regulations in general.
SEC. 108. Violation of other provisions of this
Code or of rules and regulations in general.—Any person who shall
violate any provision of this Code or any rule or regulations of the
Department of Finance made in conformity thereto, for which violation no
specific penalty is provided by law, shall be punished by a fine of not
more than three hundred pesos, or by imprisonment of not more than six
months, or both, at the discretion of the court. In the case of a
corporation, partnership, or association, the penalty shall be a fine of
not less than two thousand pesos nor more than five thousand pesos at
the discretion of the court.
Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).
