Section 25
SEC. 25. Any person who evades or defeats or attempts to evade or defeat, in any manner, any tax imposed by law by availing himself of the provisions of section twenty-three or twenty-four hereof through fraud or misrepresentation shall be punished by a fine of not more than four thousand pesos or imprisonment for not more than one year, or both, in the discretion of the Court. In case the violator is a corporation or association the penalty shall be a fine of not more than ten thousand pesos, without prejudice to the criminal responsibility of the member, officer or employee thereof committing such violation.