Act No. 2339 Section 185

Violation of Internal Revenue Law or regulation in general; penalty.

Section 185

SEC. 185. Violation of Internal Revenue Law or regulation in general; penalty.—A person who violates any provision of this Act or any lawful regulation of the Bureau of Internal Revenue made in conformity with the same, for which delinquency no specific penalty is provided by law, shall be punished by a fine of not more than three hundred pesos or by imprisonment for not more than six months, or both, in the discretion of the court.

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CitationAct No. 2339 Section 185 (LawPlayer, data as of July 4, 2026)

Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).

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