Section 12December 28, 1992, Sec./Art. 12

Section 268 of the National Internal Revenue Code, as amended, is hereby further amended to read as follows:

"Sec. 268. Violations committed by government enforcement officers. - Every official, agent, or employee of the Bureau of Internal Revenue or any other agency of the Government charged with the enforcement of the provisions of this Code who is guilty of any of the offenses hereinbelow specified shall, upon conviction for each act or omission, be fined not less than Fifty thousand pesos but not more than One hundred thousand pesos and suffer imprisonment of not less than ten years but not more than fifteen years and shall likewise suffer an additional penalty of perpetual disqualification to hold public office, to vote, and to participate in any public election:

"(1) Those guilty of extortion or willful oppression through the use of his office;

"(2) Those who knowingly demand other or greater sums than are authorized by law or receive any fees, compensation, or reward, except as by law prescribed, for the performance of any duty;

"(3) Those who willfully neglect to give receipts, as by law required, for any sums collected in the performance of duty or who willfully neglect to perform any other duties enjoined by law;

"(4) Those who conspire or collude with another or others to defraud the revenues or otherwise violate the provisions of this Code;

"(5) Those who by neglect or design permit the violation of the law by any other person;

"(6) Those who make or sign any false entry or entities in any books, or make or sign any false certificate or return;

"(7) Those who allow or conspire or collude with another to allow the unauthorized retrieval, withdrawal, or recall of any return, statement, or declaration after the same has been officially received by the Bureau of Internal Revenue;

"(8) Those who, having knowledge or information of a violation of this Code or of any fraud committed on the revenues collectible by the Bureau of Internal Revenue, fail to report such knowledge or information to their superior officer or to report as otherwise required by law; and

"(9) Those who, without the authority of law, demand or accept or attempt to collect, directly or indirectly, as payment or otherwise any sum of money or other thing of value for the compromise, adjustment, or settlement of any charge or complaint for any violation or alleged violation of this Code."