Tax Declaration on Real Property.
Section 73
SEC. 73. Tax Declaration on Real Property. — The penalty of prision correccional in its medium period and perpetual disqualification from holding an elective or appointive office shall be imposed upon any public officer or employee who shall issue a tax declaration on real property without a certification from the Director and the Director of Lands or their duly designated representative that the area declared for taxation is alienable or disposable land, except when such lands are titled or have been occupied and possessed by members of the national cultural communities prior to July 4, 1955.