Section 4
SEC. 4. The export tax herein imposed shall assessed and collected by the Bureau of Customs in conformity with such laws and regulations governing the collection of port duties as may be applicable thereto and are not contrary to the provisions of the Act of Congress of March twenty-four, nineteen hundred and thirty-four, as amended, and subject to this same limitation, under such other rules and regulations as the Insular Collector of Customs, with the approval of the Secretary of Finance, may prescribe. All penal provision in respect to the collection of import duties, in so far as the same may be applicable and are consistent with the provisions of this Act and of the aforesaid Act of Congress of March twenty-four, nineteen hundred and thirty-four, as amended, are extended and made applicable inrespect to the collection of the export taxes imposed herein as well as to violations of the rules and regulations promulgated under the authority of this section. The Insular Collector of Customs or the Collector of Customs at ports of entry shall, for each exportation to the United States on or after January first, nineteen hundred and forty-one, of articles subject to the export tax, issue and sign a certificate setting forth the value and quantity of such articles and the rate and amount of teh export tax paid thereon.