Violation of this law or regulation.
Section 12
Sec. 12. Violation of this law or regulation.- Any person who violates any provision of this law, or any regulation promulgated in accordance therewith, for which delinquency no specific penalty is provided by lav;, shall be punished by a fine of not more than three hundred pesos, or by imprisonment for not more than six months, or both: Provided, That delinquency in the payment of this residence tax shall be dealt with in accordance with sections five and seven hereof.