Section 18
SEC. 18. Section twenty-seven hundred and thirty-nine of Act Numbered Twenty-seven hundred and eleven is hereby amended to read as follows: "SEC. 2739. Unlawful deliver of properties or transfer of shares, obligations, bonds or rights subject to inheritance tax.—The executor or judicial administrator who shall deliver to an heir, legatee, or donee, any real or personal property, credit, right, or franchise, and the officer, manager, or employee of any corporation, 'sociedad anonima', partnership, business, or industry who transfers in its books to any new owner any share, obligation, bond, or right, pertaining to an inheritance subject to the tax imposed in Article XI of the Internal Revenue Law without its payment being shown shall be punished by a fine of not more than five thousand pesos, or imprisonment for not more than six months, or by both penalties."