Republic Acts1 min read
Section 8Sec./Art. 8
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Section 260 of the National Internal Revenue Code of 1997, as amended, is hereby amended to read as follows:
"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 One million five hundred thousand pesos (₱1,500,000.00) but not more than Fifteen million pesos (₱15,000,000.00) and imprisonment for a term of not less than six (6) years and one (1) day but not more than twelve (12) years:"
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