Section 348
SEC. 348. Unlawful interest of revenue officers in business.-Any internal-revenue officer who is or shall become interested, directly or indirectly, in the manufacture, sale or importation of any article subject to tax under Title IV of this Code, or in the manufacture or repair or sale, of any scale or balance, weight, or measure, or die for the printing, or making of stamps, labels, or tags, shall be fined in a sum of not less than four hundred pesos nor more than ten thousand pesos.