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Section 1. Section twenty-seven hundred and twenty-seven of Act Numbered Twenty-seven hundred and eleven, known as the Administrative Code, is hereby amended to read as follows: "Section 2727. Unlawful possession
or removal of articles subjects to specific tax without payment of tax.
— Any person who is found in possession of articles subject to specific
tax, in quantities equal to or more than the minimum amount authorized
to be removed from the factory or customs premises, and which have not
been acquired from any duly licensed store open to the public, the tax
on which has not been paid in accordance with law, shall be punished by
a fine of not less than three times the amount of the specific tax due
on the articles found but not less than two hundred pesos nor more than
five hundred pesos, or imprisonment of from four months and one day to
four years and two months, or both, at the discretion of the court. Any
manufacturer, owner, or person in charge of any article subject to a
specific tax who removes or allows or procures the unlawful removal of
any such article from the place of manufacture or bonded warehouse,
upon which article the specific tax has not been paid in the time and
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 by a fine of
five times the amount of the specific tax due on the articles removed,
but not less than five hundred pesos nor more than four thousand pesos,
or imprisonment of not less than six months and one day but not more
than six years, or both, at the discretion of the court. Section 2. "Section 2728. Punishment for
subsequent offense. — In case of re-incidence, the offender under the
preceding section shall be punished by a fine of not less than ten
times the amount of the specific tax due on the articles found or
removed, but not less than one thousand pesos nor more than ten
thousand pesos, or imprisonment of from one year and one day to eight
years, or both, at the discretion of the court; and if the offense be
committed by the owner or the manufacturer, or by his connivance, the
factory and the ground upon which it stands, including the machinery
and apparatus used in and about the business shall be forfeited to the
Government." Section 3. |
Since 19.07.98.