Specific penalties.
Section 248
SEC. 248. Specific penalties. — Anyone liable to make a return of the actual market value of the output of mines or to pay the royalties or ad valorem taxes required in section 245, who refuses or neglects to file such return, or to pay such royalties or ad valorem taxes at the time or time specified therein and any lessee, owner, or person in charge of any minerals or mineral products upon which the royalties or ad valorem taxes imposed in this Title are applicable, who removes, in violation of the first paragraph of said section, or who allows or procures the unlawful removal from the place where mined of any such products, upon which the royalties or ad valorem taxes have not been paid; and any person who abets or aids in the unlawful removal of minerals or mineral products, shall be fined not more than one thousand pesos or imprisoned for not more than six months, or both. Anyone required by this Title to make, render, or file a return of the actual value of the output of mines, who makes, renders, or files a false or fraudulent return with intent to defeat or evade the payment of the royalties or ad valorem taxes, as the case may be, shall be fined not more than four thousand pesos or imprisoned for not more than one year, or both.