Unlawful interest of revenue officer in business.
Section 164
SEC. 164. Unlawful interest of revenue officer in business. —Any internal-revenue officer who is or shall become interested, directly or indirectly, in the manufacture, sale, export, or import of manufactured tobacco, snuff, or cigars, or in the distilling, sale, import, export, rectification, or redistillation of distilled spirits, or in the manufacture, export, import, or sale of fermented liquors shall be fined in a sum not less than four hundred pesos nor more than ten thousand pesos, in the discretion of the court.