Section 5
SEC. 5. Surcharges and penalties.-If the tax imposed under the preceding section is not paid or is not turned over within the time prescribed above, there shall be added to the tax a surcharge of twenty-five per centum thereof, plus a special penalty of one per centum of the tax duo for every banking day of delay in payment, the increments to form part of the tax. In case a false or fraudulent return is filed, there shall be added to the tax or to the deficiency tax, if any payment has been made on the basis of such return before the discovery of the falsity or fraud, a surcharge of fifty per centum thereof, plus special penalty of one per centum, of the tax or deficiency tax due for every banking day of delay in the payment of the correct tax, the increment to form part of the tax. The tax or amount so added to any tax due shall be collected from the seller, stock broker, stock transfer agent, or secretary of the corporation, as the case may be, responsible for the non-payment or non-collection of the tax due or for the delay in the payment of and/or failure to turn over to the Bureau of Internal Revenue the tax collected or for the filing of a false or fraudulent return. The surcharges and special penalties imposed hereinabove shall be in addition to any criminal liability that may incurred under Sections 209, 352, 353, and 355 of the National Internal Revenue Code and Articles 217 to 222 he Revised Penal Code.