Section 17
SEC. 17. Any one liable to pay the tax, to make a return or to supply information required under this Law, who refuses or neglects to pay such tax, to make such return or to supply such information at the time or times herein specified in each year, shall be liable, except as otherwise specially provided in this Law, to a penalty of not less than Forty pesos nor more than two thousand pesos. Any individual or any officer of any corporation, partnership, joint-account (cuenta en participacion), association, insurance company, or general co-partnership (compania colectiva), required by law to make, render, sign, or verify any return or to supply any information, who makes any false or fraudulent return or statement with intent to defeat or evade the assessment required by this Law to be made, shall be guilty of a misdemeanor, and shall be fined not exceeding four thousand pesos or be imprisoned, not exceeding one year, or both, in the discretion of the court, with the costs of prosecution: Provided, That where any tax heretofore due and payable has been duly paid by the taxpayer, it shall not be re-collected from any withholding agent required to retain it at its source, nor shall any penalty be imposed or collected in such cases from the taxpayer, or such withholding agent whose duty it was to retain it, for failure to return or pay the same, unless such failure was fraudulent and for the purpose of evading payment.