PD 231 Section 52

Penal provisions of tax ordinance.

Section 52

SEC. 52. Penal provisions of tax ordinance. — Except as otherwise specifically provided in this Code, the local board or council is authorized to prescribe fines or penalties for violations of an ordinance but in no case shall such fines or penalties exceed one thousand pesos, or imprisonment for six months, or both at the discretion of the court. Article 2. Collection of Taxes

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CitationPD 231 Section 52 (LawPlayer, data as of 2026-07-04)

Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).

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