SEC. 253. General Provisions. -
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 internal revenue office wherein the same was
actually filed shall, upon conviction therefor, be punished by a fine of
not less than Ten thousand pesos (P10,000) but not more than Twenty thousand
pesos (P20,000) and suffer imprisonment of not less than one (1) year but
not more than three (3) years.
SEC.
256. Penal Liability of Corporations. -
Any corporation, association or general co-partnership liable for any of
the acts or omissions penalized under this Code, in addition to the penalties
imposed herein upon the responsible corporate officers, partners, or employees
shall, upon conviction for each act or omission, be punished by a fine
of not less than Fifty thousand pesos (P50,000) but not more than One hundred
thousand pesos (P100,000).
SEC.
257. Penal Liability for Making False Entries, Records or Reports, or
Using Falsified or Fake Accountable Forms. -
(A) Any financial officer or independent Certified Public Accountant engaged to examine and audit books of accounts of taxpayers under Section 232 (A) and any person under his direction who:
(3) Offers any taxpayer
the use of accounting bookkeeping records for internal revenue
purposes not in conformity with the requirements prescribed in this Code
or rules and
regulations promulgated thereunder; or
(4) Knowingly makes
any false entry or enters any false or fictitious name in the books of
accounts or record mentioned in the preceding paragraphs; or
(5) Keeps two (2) or more sets of such records or books of accounts; or
(6) In any way commits an act or omission, in violation of the provisions of this Section; or
(7) Fails to keep the
books of accounts or records mentioned in Section 232 in a native
language, English or Spanish, or to make a true and complete translation
as required in
Section 234 of this Code, or whose books of accounts or records kept in
a native language,
English or Spanish, and found to be at material variance with books or
records kept by him
in another language; or
(8) Willfully attempts
in any manner to evade or defeat any tax imposed under this Code,
or knowingly uses fake or falsified revenue official receipts, Letters
of Authority, certificates
authorizing registration, Tax Credit Certificates, Tax Debit Memoranda
and other
accountable forms shall, upon conviction for each act or omission, be punished
by a fine
not less than Fifty thousand pesos (P50,000) but not more than One hundred
pesos
(P100,000) and suffer imprisonment of not less than two (2) years but not
more than
six (6) years.
In the case of foreigners,
conviction under this Code shall result in his immediate deportation after
serving sentence, without further proceedings for deportation.
SEC.
258. Unlawful Pursuit of Business. -
Any person who carries on any business for which an annual registration
fee is imposed without paying the tax as required by law shall, upon conviction
for each act or omission, be punished by a fine of not less than Five thousand
pesos (P5,000) but not more than Twenty thousand pesos (P20,000) and suffer
imprisonment of not less than six (6) months but not more than two (2)
years: Provided, That in the case of a person engaged in the business
of distilling, rectifying, repacking, compounding or manufacturing any
article subject to excise tax, he shall, upon conviction for each act or
omission, be punished by a fine of not less than Thirty thousand pesos
(P30,000) but not more than Fifty thousand pesos (P50,000) and suffer imprisonment
of not less than two (2) years but not more than four (4) years.
SEC.
259. Illegal Collection of Foreign Payments. -
Any person who knowingly undertakes the collection of foreign payments
as provided under Section 67 of this Code without having obtained a license
therefor, or without complying with its implementing rules and regulations,
shall, upon conviction for each act or omission, be punished by a fine
of not less than Twenty thousand pesos (P20,000) but not more than Fifty
thousand pesos (P50,000) and suffer imprisonment of not less than one (1)
year but not more than two (2) years.
SEC.
260. Unlawful Possession of Cigarette Paper in Bobbins or Rolls, Etc.
- It
shall be unlawful for any person to have in his possession cigarette paper
in bobbins or rolls, cigarette tipping paper or cigarette filter tips,
without the corresponding authority therefor issued by the Commissioner.
Any person, importer, manufacturer of cigar and cigarettes, who has been
found guilty under this Section, shall, upon conviction for each act or
omission, be punished by a fine of not less than Twenty thousand pesos
(P20,000) but not more than One hundred thousand pesos (P1000,000) and
suffer imprisonment for a term of not less than six (6) years and one (1)
day but not more than twelve (12) years.
SEC.
261. Unlawful Use of Denatured Alcohol. -
Any person who for the purpose of manufacturing any beverage, uses denatured
alcohol or alcohol specially denatured to be used for motive power or withdrawn
under bond for industrial uses or alcohol knowingly misrepresented to be
denatured to be unfit for oral intake or who knowingly sells or offers
for sale any beverage made in whole or in part from such alcohol or who
uses such alcohol for the manufacture of liquid medicinal preparations
taken internally, or knowingly sells or offers for sale such preparations
containing as an ingredient such alcohol, shall upon conviction for each
act or omission be punished by a fine of not less than Twenty thousand
pesos (P20,000) but not more than One hundred thousand pesos (P100,000)
and suffer imprisonment for a term of not less than six (6) years and one
(1) day but not more than twelve (12) years.
Any person who shall
unlawfully recover or attempt to recover by distillation or other process
any denatured alcohol or who knowingly sells or offers for sale, conceals
or otherwise disposes of alcohol so recovered or redistilled shall be subject
to the same penalties imposed under this Section.
SEC.
262. Shipment or Removal of Liquor or Tobacco Products under False Name
or Brand or as an Imitation of any Existing or Otherwise Known Product
Name or Brand. -
Any person who ships, transports or removes spirituous, compounded or fermented
liquors, wines or any manufactured products of tobacco under any other
than the proper name or brand known to the trade as designating the kind
and quality of the contents of the cask, bottle or package containing the
same or as an imitation of any existing or otherwise known product name
or brand or causes such act to be done, shall, upon conviction for each
act or omission, be punished by a fine of not less than Twenty thousand
pesos (P20,000) but not more than One hundred thousand pesos (P1000,000)
and suffer imprisonment of not less than six (6) years and one (1) day
but not more than twelve (12) years.
SEC.
263. Unlawful Possession or Removal of Articles Subject to Excise Tax
without Payment of the Tax. - Any
person who owns and/or is found in possession of imported articles subject
to excise tax, the tax on which has not been paid in accordance with law,
or any person who owns and/or is found in possession of imported tax-exempt
articles other than those to whom they are legally issued shall be punished
by:
Any manufacturer, owner or person in charge of any article subject to excise tax who removes or allows or causes the unlawful removal of any such articles from the place of production or bonded warehouse, upon which the excise tax has not been paid at the time and in the manner required, and any person who knowingly aids or abets in the removal of such articles as aforesaid, or conceals the same after illegal removal shall, for the first offense, be punished with a fine of not less than ten (10) times the amount of excise tax due on the articles but not less than One thousand pesos (P1,000) and suffer imprisonment of not less than one (1) year but not more than two (2) years.
The mere unexplained
possession of articles subject to excise tax, the tax on which has not
been paid in accordance with law, shall be punishable under this Section.
Sec.
264. Failure or refusal to Issue Receipts or Sales or Commercial Invoices,
Violations related to the Printing of such Receipts or Invoices and Other
Violations. -
(a) Any person who, being required under Section 237 to issue receipts or sales or commercial invoices, fails or refuses to issue such receipts of 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 punished by a fine of not less than One thousand pesos (P1,000) but not more than Fifty thousand pesos (P50,000) and suffer imprisonment of not less than two (2) years but not more than four (4) years.
(b) Any person who commits any of the acts enumerated hereunder shall be penalized in the same manner and to the same extent as provided for in this Section:
(A) Misdeclaration or Misrepresentation of Manufacturers Subject to Excise Tax. - Any manufacturer who, in violation of the provisions of Title VI of this Code, misdeclares in the sworn statement required therein or in the sales invoice, any pertinent data or information shall be punished by a summary cancellation or withdrawal of the permit to engage in business as a manufacturer of articles subject to excise tax.
(B) Forfeiture of Property Used in Unlicensed Business or Dies Used for Printing False Stamps, Etc. - All chattels, machinery, and removable fixtures of any sort used in the unlicensed production of articles subject to excise tax shall be forfeited. Dies and other equipment used for the printing or making of any internal revenue stamp, label or tag which is in imitation of or purports to be a lawful stamp, label or tag shall also be forfeited.
(C) Forfeiture of Goods Illegally Stored or Removed. - Unless otherwise specifically authorized by the Commissioner, all articles subject to excise tax should not be stored or allowed to remain in the distillery warehouse, bonded warehouse or other place where made, after the tax thereon has been paid; otherwise, all such articles shall be forfeited. Articles withdrawn from any such place or from customs custody or imported into the country without the payment of the required tax shall likewise be forfeited.
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 Harvard
Computer Systems, Inc. |
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