Section 209
SEC. 209. Failure to make return of receipts, sales, or gross value of output removed, or pay the tax due there on. — Any person who, being required under this Title to make a return of the amount of his receipts, sales, business, or gross value of output actually removed, or pay the tax due thereon, shall fail or neglect to make such return or pay such tax within the time required, shall be punished by a fine not exceeding two thousand pesos or by imprisonment for a term not exceeding one year, or both. Any such person who shall make a false or fraudulent return shall, besides being liable to the surcharge prescribed in section 183 of this Title, be punished by a fine of not less than five hundred pesos nor more than ten thousand pesos or by imprisonment of not less than six months but not more than six years, or both.