Section 2
SEC. 2. Section twenty-seven hundred and twenty-eight of Act Numbered Twenty-seven hundred and eleven, known as the Administrative Code, is hereby amended to read as follows: "SEC. 2728. Punishment for subsequent offense.—In case of reincidence, the offender under the preceding section shall be punished by a fine of not less than ten times the amount of the specific tax due on the articles found or removed, but not less than one thousand pesos nor more than ten thousand pesos, or imprisonment of from one year and one day to eight years, or both, at the discretion of the court; and if the offense be committed by the owner or the manufacturer, or by his connivance, the factory and the ground upon which it stands, including the machinery and apparatus used in and about the business, shall be forfeited to the Government."