Section 23
SEC. 23. Chapter five, article two, of Act Numbered Twenty-three hundred and thirty-nine is hereby amended by adding after section one hundred and sixty-nine thereof a new section to be known as section one hundred and sixty-nine A, which will read as follows: "SEC. 169A. Failure to make true return of receipts and ceipts and sales.—Any person who, being required by law to make a return of the amount of his receipts, sales, or business, shall fail or neglect to make such return within the time required, shall be punished by a fine not exceeding two thousand pesos or by imprisonment for a term not exceeding one year, or both, in the discretion of the court. "And any such person who shall make a false or fraudulent return shall be punished by a fine not exceeding ten thousand pesos or by imprisonment for a term not exceeding two years, or both, in the discretion of the court."