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Act No. 1397 Section 48

Section 48

SEC. 48. The council shall provide that any person conducting a business or enjoying a privilege without paying the tax required by its ordinances shall be punished by fine or imprisonment, or both, after trial and conviction before the township court, as in other cases, under the limitations prescribed in subsection (q) of section twenty-nine of this Act.

Read the full instrument → · Open the chapter this section belongs to: CHAPTER V. →

Other provisions in CHAPTER V.

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationAct No. 1397 Section 48 (LawPlayer, data as of 2026-07-04)

Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).

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