Section 9
SEC. 9. The first paragraph of Section ten of the same Act is amended to read as follows: "SEC. 10. Penal Provisions.—Any grantee under Act who shall make use of that privileges granted hereunder for purposes other than those for which such privileges were granted or who shall in any other man violate the provisions of this Act or any rules or regulations promulgated by the Board in accordance therewith shall be penalized with imprisonment of not less than five years but not exceeding ten years and fine of not less than eight thousand pesos but not exceeding two hundred thousand pesos and, in addition, such violation shall ipso facto cause forfeiture of the exemption so granted, and taxes and duties not paid by virtue of the grant of exemption shall be paid to the Government with surcharge equivalent to fifty per centum of the amount due and payable."