Failure to file declaration and other prohibited, acts.
Section 104
SEC. 104 Failure to file declaration and other prohibited, acts.—Any person required under the provisions of this Code to declare real property whether taxable or exempt; who shall intentionally fail to file such declaration under the terms and conditions prescribed therefor, shall upon conviction be punished by a fine of not more than one thousand pesos or by imprisonment of not more than one year or both at the discretion of the court. The same penalty shall be imposed upon any person who shall intentionally file a false declaration, or shall otherwise conceal, remove or misrepresent the ownership, control, or tax liability or real property subject to a declaration. If any of the acts abovementioned is committed in relation to property not exempt from taxation, the person convicted thereof shall, moreover, forfeit his right to appeal the assessment of such property.