Section 3
SEC. 3. The second paragraph of Section 254 of the National Internal Revenue Code, as amended, is hereby further amended to read as follows: "Any person who attempts to make it appear for any reason that he or another has in fact filed a return or statement, or actually files a return or statement and subsequently withdraws the same return or statement after securing the official receiving seal or stamp of receipt of an internal revenue office wherein the same was actually filed shall, upon conviction therefor, be fined not less than Ten thousand pesos but not more than Twenty thousand pesos and suffer imprisonment of not less than one year but not more than three years."