Section 4
SEC. 4. Section six of the same Act is hereby amended to read as follows: "Sec. 6. No information in the tax register shall be published except in the form of tabulations or summaries having no reference to individuals. "Any such officer or employee who shall divulge to any unauthorized person information regarding the business, income, or inheritance of any taxpayer, the secrets, operation, style of work, or apparatus of any manufacturer or producer, or confidential information, knowledge of which was acquired by him in the discharge of his official duties under the provisions of this Act, shall be fined in a sum not exceeding two thousand pesos or imprisoned for a term of not less than six months nor more than five years, or both, in the discretion of the Court, except in such instances where the information regarding the business, income, or inheritance of any taxpayer, the secrets, operation, style of work, or apparatus of any manufacturer or producer, or confidential information is false or fraudulent, and thus constitutes in itself a violation of the preceding section, which case the obligation to reveal same to any duly constituted investigating body will exempt the officer or employee from any liability. Nothing contained in this section shall be construed to prevent Congress or any legislative committee to require the production of any statement referred to herein when relevant to the issues or matters subject to legislative investigation, for proper remedial or additional legislation: Provided, however, That no person who files the tax census statement required in this Act shall be prosecuted or subjected to any prosecution by using the statement or information therein contained as evidence against him except cases involving violation of this law."