Section 33
SEC. 33. Any manufacturer and any dealer or other person subject to an occupation tax as provided herein, and anv carrier who willfully disregards any of the provisions of this Act with intent to defraud the insular revenues, or who willfully assists in, cooperates with, or conceals any such disregard on the part of another of any of the provisions of this Act with intent to defraud, shall, if the fraud is actually perpetrated. he punished in such manner and suffer such penalties, fines, and forfeitures as are else-where in this Act provided in such cases of fraud; and if no actual fraud is consummated, any person attempting its perpetration shall be fined in a sum not less than one hundred pesos nor more than two hundred pesos, in the discretion of the court; and any such person who, with no apparent malicious intent, but through willful and inexcusable carelessness fails to comply with any of the provisions of this Act and thus makes opportunity for others to commit fraud, or by such conduct hampers the expeditious enforcement of the law, or who with fraudulent intent is guilty of petty frauds or minor delinquencies, and who has not been a previous offender, may be fined administratively by the Collector of Internal Revenue, with the approval of the Secretary of Finance and Justice, in a sum not less than twenty pesos nor more than one hundred pesos: and payment of such fine, administratively imposed, may he enforced by proper action in court if not, paid upon demand.