Section 9
SEC. 9. All donations and grants to the Commission shall be tax-exempt and deductible in full from the donor's income tax returns when evidence by a certificate duly issued by the Commissioner. 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 this section through fraud or misrepresentation shall be punished by a fine of not exceeding one year or both, in the discretion of the court. In case the violator is a corporation or association, the president or general manager thereof shall criminally liable, without prejudice to the criminal responsibility of the member, officer or employee thereof committing such violation.