Section 13
SEC. 13. Section one hundred seventy of Commonwealth Act Numbered Four hundred sixty-six, as amended, is Hereby further amended to read as follows: "SEC. 170. Unlawful practices relative to payment of specific taxes.—Any person who, without express authority from the Collector of Internal Revenue, makes, imports, sells, uses or possesses any die for printing or making internal revenue stamps, labels, tags, or playing cards shall be punished by a fine of not less than three hundred pesos nor more than five thousand pesos or by imprisonment for a term of not less than three months nor more than five years, or both. "Any person who erases the cancellation marks on any internal revenue stamp which has been previously used or who alters the written or printed figures or letters or cancellation marks on any internal revenue stamp previously used, or who has in his possession any false, counterfeit, restored, or altered internal revenue stamp, label, or tag, or who procures the commission of any such offense by another, shall be fined in a sum of not less than one thousand pesos nor more than five thousand pesos or imprisoned for a term of not less than one year nor more than five years, or both. "Any manufacturer, dealer, printer, business agent, and any other person who sells or offers for sale any box or other package containing articles subject to the specific tax, having affixed thereto any false, spurious, imitation or counterfeit stamp or label, or stamp or label that has been previously used; or sells from any such fraudulently stamped box, package or container as aforesaid, shall for each such offense, be fined not less than ten thousand pesos nor more than twenty thousand pesos and imprisoned for not less than four years nor more than twelve years and in the case of an alien, he shall be deported after the service of the prison term. "Any person who gives away or accepts from another, or who sells, buys, or uses any container on which the stamps or labels are not completely destroyed shall for each such offense be fined in a sum of not less than one thousand pesos nor more than five thousand pesos and imprisoned for a term not exceeding one year. "Any internal revenue officer may destroy any emptied container upon which an internal revenue stamp or official tax-paid label is found still undestroyed."