Statutory offenses of officers and employees.
Section 161
SEC. 161. Statutory offenses of officers and employees.— Every officer, agent, or employee of the Bureau of Internal Revenue acting under the authority of this Act who is guilty of any delinquency hereinbelow specified or who falls within any of the classes hereinbelow indicated shall be punished by a fine of not less than four hundred nor more than ten thousand pesos or by imprisonment for not less than six months nor more than five years, or by both, in the discretion of the court: (a) Those guilty of extortion or willful oppression under color of law; (b) Those who knowingly demand other or greater sums than are authorized by law or receive any fees, compensation, or reward, except as by law prescribed, for the performance of any duty; (c) Those who willfully neglect to give receipts, as by law required, for any sums collected in the performance of duty, or who willfully neglect to perform any of the duties enjoined by law; (d) Those who conspire or collude with another or others to defraud the revenues or otherwise violate the law; (e) Those who willfully make opportunity for any person to defraud the revenues, or who do or omit to do any act with intent to enable any other person to defraud the revenues; (f) Those who negligently or designedly permit the violation of the law by any other person; (g) Those who make or sign any false entry or entries in any book, or make or sign any false certificate or return in any case where the law requires the making by them of such entry, certificate, or return; (h) Those who, having knowledge or information of a violation of this Act or of any fraud committed on the revenues, fail to report such knowledge or information to their superior officer, or to report as otherwise required by law ; (i) Those who, without the authority of law, demand or accept, or atter to collect directly or indirectly, as payment or otherwise, any sum of money or other thing of value for the compromise, adjustment, or settlement of any charge or complaint for any violation or alleged violation of law.