Section 13
SEC. 13. Every wholesale dealer and every retail dealer in opium shall give each purchaser of opium a certificate of sale, written in English or Spanish, duly prepared and signed by the dealer, reciting the sale, name and address of the purchaser, kind and quantity of opium sold, price paid, and such other information as shall be prescribed by the Collector of Internal Revenue, and for every failure, neglect, or refusal to deliver the certificate herein provided for, such wholesale dealer or retail dealer shall be punished by a fine not exceeding five hundred pesos; or by imprisonment for a period not exceeding six months, or by both such fine and imprisonment, in the discretion of the court.