Section 76
SEC. 76. Section 254 of the NIRC, as amended, is hereby further amended to read as follows: "SEC. 254. Attempt to Evade or Defeat Tax. — Any person who willfully attempts in any manner to evade or defeat any tax imposed under this Code or the payment thereof shall, in addition to other penalties provided by law, upon conviction thereof, be punished with a fine of not less than Five hundred thousand pesos (P500,000) but not more than Ten million pesos (10,000,000), and imprisonment of not less than six (6) years but not more than ten (10) years: Provided, That the conviction or. acquittal obtained under this Section shall not be a bar to the filing of a civil suit for the collection of taxes."