Section 105
SEC. 105. Acts committed in behalf of corporations— An individual who shall commit any of the violations penalized in the preceding section acting under the authority and in behalf of a corporation, partnership or association shall be punished by the fine and/or imprisonment therein provided, and the other liabilities shall attach to the corporation, partnership or association to whom the real property is required to be listed for purposes of taxation or exemption. The corporation, partnership or association, shall in addition, pay a fine of not less than two thousand pesos nmre more than five thousand pesos at the discretion of the court.