Section 22
SEC. 22. Any officer of internal revenue who divulges to any person or makes known in any other manner than may be provided. by law any information derived by him in the performance of his official duties, the trade secrets, operation, style of work, or apparatus of any manufacturer or producer visited by him in the discharge of his official duties shall be lined in a sum not more than two thousand pesos and be imprisoned for a term not less than one nor more than five years.