Section 97
SEC. 97. It shall be the duty of every farmer or planter producing leaf tobacco and of every dealer in leaf tobacco or any material used in the manufacture of tobacco or snuff, on demand of any internal-revenue officer to render a true and complete statement of the quantity and amount of such leaf tobacco or other material sold or delivered to any person named in such demand : and in case of refusal or neglect to render such statement or if there is cause to believe such statement to be incorrect or fraudulent, the provincial treasurer or other revenue officer shall make an examination of such persons, books, and paper's as may be necessary to determine the facts in the case; and any such dealer in leaf tobacco or other material who refuses to render a statement, or who renders a false or incomplete statement, shall for each offense be lined in a sum not exceeding four hundred pesos.