Section 23
SEC. 23. Any internal-revenue officer who is or shall become interested, directly or indirectly, in the manufacture, sale, export, or import of 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 lined in a sum not less than one thousand pesos nor more than ten thousand pesos, at the discretion of the court.