Delinquency in payment of cedula tax.
Section 165
SEC. 165. Delinquency in payment of cedula tax.—A person liable to the cedula tax who remains delinquent in the payment of the same for fifteen days and on demand of the provincial treasurer fails to pay such tax by purchasing a cedula certificate at the increased price due to delinquency shall be deemed to be guilty of a misdemeanor; and the provincial treasurer may, in his discretion, cause the delinquent to be prosecuted before the justice of the peace of the municipality in which the delinquent shall be found, and upon conviction the person so delinquent shall be sentenced to imprisonment for ten days. Persons so convicted shall be required to labor for the period of imprisonment, either for the province or municipality, upon public works in such manner as may be directed by the provincial board; and upon the termination of such period of imprisonment or labor, a cedula certificate shall be issued to the person so convicted as if the tax had been paid in money. In any prosecution for the nonpayment of the cedula tax, proof showing that such tax was not paid in the municipality, township, or city where the defendant resides shall be sufficient to convict in the absence of proof on his part showing that the tax was paid in some other place or province.