Section 3
SEC. 3. Any person who fraudulently takes advantage of the provisions of this Act to avoid the payment of taxes, duties and fees imposed under any existing law, regulation, or ordinance shall be punished by a fine equivalent to ten times the amount of all taxes, duties and fees due but in no case less than ten thousand pesos: Provided, That if the offender who committed the violation is an alien, he shall be deported without need of further deportation proceedings.