PD 69 Section 311

— Remedy for enforcement of statutory penal provisions.

Section 311

SEC. 311. — Remedy for enforcement of statutory penal provisions. — The remedy for enforcement of statutory penalties of all sorts shall be by criminal or civil action, as the particular situation may require, subject to approval of the Commissioner of Internal Revenue.

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CitationPD 69 Section 311 (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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