Obstruction of internal-revenue officer in inspect of taxable articles.
Section 170
SEC. 170. Obstruction of internal-revenue officer in inspect of taxable articles.—Any owner, agent, superintendent, or other person in charge of a house, building, or place where articles subject to an internal-revenue tax are prouced or kept, who refuses to admit any internal-revenue officer having authority to examine such articles, or who shall forcibly obstruct or attempt to obstruct any such officer or shall prevent him from making such examination, shall be punished by a fine not exceeding two thousand pesos or by imprisonment not exceeding two years, or both, in the discretion of the court.