Section 14
SEC. 14. The books and stock of opium of dispensators of opium or of pharmacists or second-class pharmacists shall be subject to inspection at any time by the Collector of Internal Revenue, or his dulv authorized representative, and any dispensator of opium or pharmacist or second-class pharmacist failing, refusing, or neglecting to allow such inspection immediately upon demand made by the Collector of Internal Revenue, or his duly authorized representative, shall be punished by a line not exceeding one thousand pesos, or by imprisonment for a period not exceeding one year, or by both such line and imprisonment, in the discretion of the court.