Section 4
SEC. 4. Section two hundred and fifty of Commonwealth Act Numbered Four hundred and sixty-six is hereby amended to read as follows: "SEC. 250. Times for payment of tax—Increase of tax in case of delinquency.—The tax imposed in the next preceding section shall be payable at the end of each calendar quarter and it shall be the duty of every bank, within twenty days after the end of each calendar quarter, to make a true and complete return of the amount of gross income derive during the preceding calendar quarter and pay the tax due thereon and if any such tax is not paid within the time prescribed herein, the amount of the tax shall be increased by twenty-five per centum, the increment to be a parts of the tax."