Section 10
SEC. 10. (a) All imported opium immediately after its release from the custom-house, and all opium owned, held, controlled, possessed, prepared, or manufactured by any wholesale dealer in opium, shall be stored by the wholesale dealer in some building or place duly approved by the Collector of Internal Revenue, or his duly authorized representative, and neither the whole nor any part of the opium so stored shall be removed from such building or place except in accordance with regulations prescribed by the Collector of Internal Revenue and approved by the head of the proper Department, or on a permit from the Collector of Internal Revenue, or his duly authorized representative. Opium stored or withdrawn in any manner other than that prescribed in this Act, or by regulations of the Collector of Internal Revenue, approved by the head of the proper Department, shall be seized and confiscated. (b) Any person violating the provisions of 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.