Section 2December 28, 1992, Sec./Art. 2

Section 253 of the National Internal Revenue Code, as amended, is hereby further amended to read as follows:

"Sec. 253. Attempt to evade or defeat tax. - Any person who willfully attempts in any manner to evade or defeat any tax imposed under this Code or the payment thereof shall, in addition to other penalties provided by law, upon conviction thereof, be fined not less than Thirty thousand pesos but not more than One hundred thousand pesos and suffer imprisonment of not less than two years but not more than four years."