Section 13
SEC. 13. Section three hundred and fifty-five of Commonwealth Act Number Four hundred and sixty-six is here by amended to read as follows:"SEC. 355. Making false entries; failure to keep required books, etc.—Any person who knowingly shall make a false entry or enter a false or fictitious name in the books or records mentioned in sections three hundred and thirty-four and three hundred and thirty-five of this Code, or who shall abet or aid in a manner in the making or writing thereof, shall be fined in a sum of not less than five hundred pesos nor more than five thousand pesos or imprisoned for a term of not less than six months and one day nor more than five years, or both. "Any person who fails to keep the books or records mentioned in section three hundred and thirty-four in a native language, English, or Spanish, or to make a true and complete translation as required in section three hundred and thirty-six of this Code, or whose books or records kept in a native language, English, or Spanish are found to be at material variance with books or records kept by him in another language, shall be fined in a sum of not less than two thousand pesos nor more than ten thousand pesos or imprisoned for a term of not less than two years nor more than six years, or both."