Section 14
Section 14 of the Local Tax Code the following provisions: "SEC. 14. Fees for sealing and licensing of weights and measures. — The province shall levy fees for the sealing and licensing of weights and measures in accordance with the following schedule: " x x x. "The provincial board shall prescribe the necessary regulations for the use of such weights and measures. It shall also fix the penalties for fraudulent practices and unlawful possession or use of instruments of weights and measures, provided that the penalties thereon do not exceed those prescribed in Chapter VI, Title VIII, of the National Internal Revenue Code, as amended. The provincial board may, by ordinance, authorize the provincial treasurer to settle an offense not involving the commission of fraud before a case therefor is filed in court upon payment of a compromise penalty of not less than two hundred pesos nor more than five hundred pesos."