Section 10
SEC. 10. Section 264 of the National Internal Revenue Code, as amended, is hereby further amended to read as follows: "SEC. 264. Offenses relating to stamps. - Any person who commits any of the acts enumerated hereunder shall, upon conviction thereof, be fined not less than Twenty thousand pesos but not more than Fifty thousand pesos and suffer imprisonment of not less than four years but not more than eight years: "(1) Makes, imports, sells, uses, or possesses without express authority from the Commissioner any die for printing or making stamps, labels, tags, or playing cards; "(2) Erases the cancellation marks of any stamp previously used or alters the written figures or letters or cancellation marks on internal revenue stamps; "(3) Possesses false, counterfeit, restored, or altered stamps, labels, or tags or causes the commission of any such offense by another; "(4) Sells or offers for sale any box or package containing articles subject to excise tax with false, spurious, or counterfeit stamps or labels or sells from any such fraudulent box, package, or container as aforesaid; or "(5) Gives away or accepts from another or sells, buys, or uses containers on which the stamps are not completely destroyed."