Section 4
SEC. 4. Section three hundred forty-five of the same Code is hereby amended to read as follows: "SEC. 345. Statutory offenses of officials and employees.—Every official, agent or employee of the Bureau of Internal Revenue or of any other agency of the government charged with the enforcement of the provisions of this Code, who is guilty of any delinquency hereinbelow specified or who falls within any of the classes hereinbelow indicated shall be punished with a fine of not less than five thousand pesos nor more than fifty thousand pesos and imprisonment for not less than one year nor more than ten years: "a. Those guilty of extortion or willful oppression under color of law. "b. Those who knowingly demand other or greater sums than are authorized by law or receive any fees, compensate or reward, except as by law prescribed, for the performance of any duty. "c. Those who willfully neglect to give receipts, as law required, for any sums collected in the performance of duty, or who willfully neglect to perform any of duties enjoined by law. "d. Those who conspire or collude with another or others to defraud the revenues or otherwise violate the law. "e. Those who willfully make opportunity for any person to defraud the revenues, or who do or omit to do any act with intent to enable any other person to defraud the revenues. "f. Those who negligently or designedly permit the violation of the law by any other person. "g. Those who make or sign any false entry or entries in any book, or make or sign any false certificate or return in any case where the law requires the making by them of such entry, certificate or return. "h. Those who, having knowledge or information of a violation of this Code or any fraud committed on the revenues collectible by the Bureau of Internal Revenue, fail to report such knowledge or information to their superior officer or to report as otherwise required by law. "i. Those who, without the authority of law, demand or accept or attempt to collect directly or indirectly as payment or otherwise, any sum of money or other thing of value for the compromise, adjustment, or settlement of any charge or complaint for any violation or alleged violation of law."