Section 11December 28, 1992, Sec./Art. 11

Section 265 of the National Internal Revenue Code, as amended, is hereby further amended to read as follows:

"Sec. 265. Failure to obey summons. - Any person who, being duly summoned to appear to testify, or to appear and produce books of accounts, records, memoranda, or other papers, or to furnish information as required under the pertinent provisions of this Code, neglects to appear or to produce such books of accounts, records, memoranda, or other papers, or to furnish such information, shall, upon conviction, be fined not less than Five thousand pesos but not more than Ten thousand pesos and suffer imprisonment of not less than one year but not more than two years."