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 in the case of a stiller or rectifier so offending all distilled spirits and all stills or other apparatus fit or intended for the distillation or rectification of spirits, or for the compounding of liquors, owned by such person, where-ever found, and all distilled spirits or wines and personal property found at the distillery or rectifying establishment or in any building, room, yard, or inclosure connected therewith and used with or constituting a part of the premises on which the distilling or rectifying is carried on, and all the right, title and interest of such person in the lot or tract of land on which such distillery or rectifying establishment is situated, and all the right, title and interest therein of every person who knowingly or with negligence has suffered or permitted the business of a distiller or rectifier to be there carried on or has connived at the same, shall be forfeited to the Government, upon legal proceedings. "Any person who carries on any other business, or 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."