Tax penalties.
Section 31
SEC. 31. Tax penalties.— Any officer charged with the duty of assessing real property who shall willfully omit from the tax lists real property which ho knows to be lawfully taxable; any officer charged with the duty of listing or collecting license or privilege taxes who shall willfully omit to list or collect the same or any part thereof; any officer charged with any duty in connection with the assessment or collection of taxes who shall accept a bribe to influence his official action therein, and any person offering a bribe to an officer charged with any duty in connection with assessing or collecting taxes for the purpose of influencing his official action shall be punished by a fine not exceeding one thousand pesos or imprisonment not exceeding two years, or by both such fine and imprisonment, in the discretion of the court.