Section 6
SEC. 6. Any violation of this Act or of the rules and regulations issued hereunder, and any misrepresentation of any essential fact required by the said rules or of taxable net income, shall subject the offender to cancellation of his registration by the Board of Industries; payment of twice the amount of duties and taxes involved plus all penalties and surcharges; and to imprisonment of not less than two or more than five years and a fine of not less than ten thousand pesos nor more than twenty thousand pesos. In case the offense is committed by a partnership, corporation, or other entity, the President, manager or person in charge thereof shall criminally responsible therefor.