Section 9
SEC. 9. Paragraph (a) of Section 263 of the National Internal Revenue Code, as amended, is hereby further amended to read as follows: "(a) Any person who, being required under Section 238 to issue receipts or sales or commercial invoices, fails or refuses to issue such receipts or invoices, issues receipts or invoices that do not truly reflect and/or contain all the information required to be shown therein or uses multiple or double receipts or invoices shall, upon conviction for each act or omission, be fined not less than One thousand pesos but not more than Fifty thousand pesos and suffer imprisonment of not less than two years but not more than four years."