Section 20
SEC 20. Effectivity of barrio ordinances.&mdashA barrio ordinance shall take effect on the date fixed for its effectivity, or in the absence thereof, sixty days after its passage by the barrio council unless in the meantime a plebiscite is called under section six of this Act in which case the ordinance shall take effect fifteen days after the ordinance is confirmed, which date, however, shall not be earlier than that fixed in the ordinance, within ten days after its passage, the barrio council shall furnish copies of the ordinance to the municipal council, which shall have the power to review said ordinance to determine whether it is inconsistent with law or municipal ordinance. If the municipal council does not take action on the ordinance within sixty days after its submission, it shall be deemed as consistent with law or municipal ordinance. If within sixty days the municipal council finds that the ordinance is inconsistent with law or municipal ordinance, the municipal council shall return it to the barrio council for adjustment, amendment or repeal, in which case the effectivity of the ordinance is suspended. In case the barrio council disagrees with the disapproval of the municipal council, the dispute shall be referred to the provincial fiscal for final action. A tax ordinance shall go into effect on the fifteenth day after its passage, unless the ordinance shall provide otherwise: Provided, however, That the Secretary of Finance shall have authority to suspend the effectivity of any ordinance within one hundred and twenty days after its passage, if, in his opinion, the tax or fee therein levied or imposed is unjust, excessive, oppressive, or confiscatory, and when the said secretary exercises this authority the effectivity of such ordinance shall be suspended. In such event, the barrio council may appeal the decision of the Secretary of Finance to the court during the pendency of which case the tax levied shall be considered as paid under protest. All ordinances pertaining to fishing or fisheries Promulgated by the barrio council shall be submitted to the Secretary of Agriculture and Natural Resources for approval and shall be in full force and effect unless notice of their disapproval is communicated by the Secretary to the barrio council concerned within thirty days after receipt of the ordinance. Any violation of barrio ordinances duly promulgated shall be punished by a fine of not more than one hundred pesos or imprisonment of not more than fifteen days, or both such fine and imprisonment, in the discretion of the court.