Section 5
SEC. 5. Section ten of the same Act, as amended by Republic Act Numbered Five hundred and seventy-eight, is hereby further amended to read as follows: "SEC. 10. Every alien subject to the provisions of this Act shall, within the first sixty days of every calendar year, report in person to the Bureau of Immigration, if residing in the City of Manila, or to the office of the respective city or municipal treasurer, if residing in another locality, or to the Chief Immigration, Officer should there be an immigration office in such locality. The official in charge shall accept such annual report in the manner to be prescribed by rules and regulations. An annual report fee of ten pesos shall be paid by the alien. The parent or legal guardian of an alien who is less than fourteen years of age, shall have the duty of reporting for such alien: Provided, That whenever any such alien attains his fourteenth birthday in the Philippines, he shall thereafter report in person and pay the required annual report fee of ten pesos once a year within the period and at the place above designated. "Failure to make the report herein required shall subject the alien, at the option of the Commissioner of Immigration, to an administrative fine not exceeding one hundred pesos, or to prosecution for violation of this section and upon conviction to be punished by a fine not exceeding two hundred pesos, or imprisonment for not more than six months, or both."