Section 11
SEC. 11. (a) Every dispensator of opium, pharmacist, and second-class pharmacist shall keep a book in which he shall enter, in Spanish and English, the full quantity of opium received by him every source, the date on which the same was received, the from whom received, and the authorization for its receipt, received, the price thereof, the date and hour of each and or delivery made by him, the quantity and kind of opium sold or delivery made by him, the quantity and kind of opium sold or delivered by him, the name and authorization of the person purchasing or receiving the same, the quantity and kind of opium transferred on permit, the date of such transfer, the name and address of the person to whom transferred, together with the number of the permit for withdrawal or removal, and such other information as may be prescribed by the Collector of Internal Revenue. Every pharmacist and second-class pharmacist shall likewise make and keep a similar record in regard to all cocaine, alpha or beta cucaine, or any derivative or preparation of such drugs or substances received, sold, delivered, or transferred by him. Pharmacists and second-class pharmacists may, on proper permit to be obtained from the Collector of Internal Revenue, or his duly authorized agent, transfer opium, cocaine, alpha or beta cucaine, or any derivative or preparation of such drugs or substances, to other pharmacists and second-class pharmacists. (b) Any dispensator of opium or licensed pharmacist or second-class pharmacist who shall fail to keep the book and make true entries therein, as prescribed by 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 the license of such pharmacist or second-class pharmacist shall be revoked by the Board of Pharmaceutical Examiners for the Philippine Islands after due notice and hearing.