Unlawful pursuit of business.
Section 220
SEC. 220. Unlawful pursuit of business.—Any person who distills, rectifies, repacks, compounds, or manufactures any article subject to a specific tax, without having paid the privilege tax therefor, or who aids or abets in the conduct of illicit distilling, rectifying, repacking, compounding, or illicit manufacture of any article subject to a specific tax shall, in addition to being liable for the payment of the tax, be fined not less than two thousand pesos nor more than ten thousand pesos and imprisoned for not less than six months nor more than six years, and all articles distilled, rectified, repacked, compounded or manufactured, and all personal property found at the distilling, repacking, rectifying, compounding or manufacturing establishment or in any building, room, yard, or inclosure connected therewith and used with or constituting a part of the premises on which distilling, repacking, rectifying, compounding, or manufacturing of these articles is carried on, and the right, title, and interest of the person in the lot or tract of land in which the distilling, repacking, rectifying, compounding, or manufacturing establishment is situated, and the right, title and interest therein, of every person who knowingly or with negligence has suffered or permitted the business of a distiller, repacker, rectifier, compounder, or manufacturer of any article subject to a specific tax to be there carried on or has connived at the business, shall be forefeited: Provided, further, That in the case of a corporation, partnership or association, the official and/or employee who caused the violation shall be responsible: Provided, finally, That if the violation is committed by a public official or employee, he shall be dismissed and permanently disqualified from holding any public office. In case of repetition of offense, the offender shall be fined not less than five thousand pesos nor more than fifteen thousand pesos and imprisoned for not less than two years nor more than twelve years. Any person who carries on any other business for which a privilege tax is imposed without paying the tax as required by law or who aids or abets in the conduct of the business shall in addition to being liable to the payment of the tax, be fined not exceeding one thousand pesos or imprisoned for a term of not exceeding six months, or both.