Punishment for subsequent offenses.
Section 185
SEC. 185. Punishment for subsequent offenses.—In case of reincidence, the penalty to be imposed for unlawful possession of imported articles shall be the maximum of the penalty prescribed under the first paragraph of Section 184 for the offense constituting the reincidence, and the penalty to be imposed for unlawful possession of locally manufactured articles shall be a fine of not less than ten times the amount of the specific tax due on the articles possessed but not less than two hundred pesos nor more than five thousand pesos and by imprisonment for not less than six months and one day, but not more than five years and two months. The penalty for unlawful removal shall be a fine ten times the amount of specific tax due on the articles removed but not less than one thousand pesos and imprisonment for not less than eight years but not more than twelve years. If the offense be committed by the owner or the manufacturer, or with his connivance, the factory and the ground upon which it stands, including the machinery and apparatus used in and about the business, shall be forfeited.