Failure to affix or cancel documentary stamps.
Section 239
SEC. 239. Failure to affix or cancel documentary stamps. — Any person who fails to affix the correct amount of documentary stamps to any taxable document, instrument, or paper, or to cancel in the manner prescribed in section 237 any documentary stamp affixed to any document, instrument, or paper, shall be subject to a fine of not less than twenty pesos nor more than three hundred pesos.