Section 6December 28, 1992, Sec./Art. 6

Section 257 of the National Internal Revenue Code, as amended, is hereby further amended to read as follows:

"Sec. 257. Unlawful pursuit of business. - Any person who carries on any business for which a private tax is imposed without paying the tax as required by law shall, upon conviction for each act or omission, be fined not less than Five thousand pesos but not more than Twenty thousand pesos and suffer imprisonment of not less than six months but not more than two years: Provided, That, in the case of a person engaged in the business of distilling, rectifying, repacking, compounding, or manufacturing any article subject to excise tax, he shall, upon conviction for each act or omission, be fined not less than Thirty thousand pesos but not more than Fifty thousand pesos and suffer imprisonment of not less than two years but not more than four years."