Section 9
SEC. 9. (a) Within ten days after this Act shall go into effect, every wholesale dealer and every retail dealer in opium, and every licensed pharmacist and second-class pharmacist, shall report in writing to the treasurer of the province in which his place of business is located, or if located in the city of Manila, then to the Collector of Internal Revenue, the kind, quantity, and quality of all opium in his possession or under his control, and the then existing market value of the same and a definite description of the place in which the same is kept, held, or stored. (b) Any person failing to make true report of the opium in his : possession or under his control as prescribed in this section shall be punished by a fine not exceeding five thousand pesos, or by imprisonment for a period not exceeding five years, or by both such fine and imprisonment, in the discretion of the court; and all opium not reported by such person shall be seized, forfeited, and sold as prescribed by this Act.