Section 2
SEC. 2. Section two thousand seven hundred and three of the Revised Administrative Code is hereby amended to read as follows: "SEC. 2703. Various fraudulent practices against customs revenues.-Any person who makes or attempts to make any entry of imported or dutiably exported merchandise by means of any false or fraudulent invoice declaration, affidavit, letter, paper, or by means of any false statement, written or verbal, or by means of any false or fraudulent practice whatsoever, or shall be guilty of any willful act or omission by means whereof the Government of the Republic of the Philippines might be deprived of the lawful duties, or any portion thereof, accruing from the merchandise or any portion thereof, embraced or referred to in such invoice, declaration, affidavit, letter, paper, or statement, or affected by such act or omission, shall, for each offense, be punished by a fine of not less than six hundred pesos but not more than five thousand pesos and by imprisonment for not less than six months nor more than two years and, if the offender is an alien, he may be subject to deportation."