Unlawful pursuit of business or occupation.
Section 169
SEC. 169. Unlawful pursuit of business or occupation.—Any person who carries on the business of a distiller, rectifier, wholesale liquor dealer, retail liquor dealer, manufacturer of tobacco, snuff, cigars, or cigarettes, or dealer in any manufactured product of tobacco, without having paid the privilege tax therefor as required by law, shall, in addition to being liable for the payment of such tax, be punished by a fine in a sum not less than two hundred pesos nor more than two thousand pesos or by imprisonment for a term not exceeding six months, or both, in the discretion of the court. And any person who carries on any other business, or to pay pursues any calling for which a fixed privilege tax is imposed without paying such tax as required by law shall in addition to being liable to the payment of such tax, be punished by a fine in a sum not exceeding one thousand pesos or by imprisonment for a term not exceeding six months, or both, in the discretion of the court.