Unlawful removal of articles without payment of articles.
Section 174
SEC. 174. Unlawful removal of articles without payment of articles.—Any manufacturer, owner, or person in charge of any article subject to a specific tax who removes or allows or procures the unlawful removal of any such article from the place of manufacture or bonded warehouse upon which article the specific tax has not been paid in the time and manner required, and every person who knowingly aids or abets in the removal of such articles as aforesaid, or conceals the same after illegal removal, shall for the first offense be punished by a fine of not more than one thousand pesos or imprisonment not longer than six months, or both. Every manufacturer so offending, shall, before continuing or resuming business, execute a bond in double the amount of his original bond and containing the same conditions.