Universidad de Manila Office of the Graduate School

Master of Science in Criminal Justice with specialization in Criminology

Cecilia Munoz Palma St Cor !ntonio J "illegas St Mehan Gardens# Manila

CHAPTER II

MCJ 205

CRIMES, OTHER OFFENSES AND FORFEITURES SEC. 253. General Provisions. $a% !ny person convicted of a crime penalized &y this Code shall# in addition to &eing lia&le for the payment of the ta'# &e su&(ect to the penalties imposed herein) Provided, *hat payment of the ta' due after apprehension shall not constitute a valid defense in any prosecution for violation of any provision of this Code or in any action for the forfeiture of unta'ed articles $&% !ny person who willfully aids or a&ets in the commission of a crime penalized herein or who causes the commission of any such offense &y another shall &e lia&le in the same manner as the principal $c% +f the offender is not a citizen of the Philippines# he shall &e deported immediately after serving the sentence without further proceedings for deportation +f he is a pu&lic officer or prescri&ed for the offense shall shall &e dismissed from the dis,ualified from holding any participate in any election employee# the ma'imum penalty &e imposed and# in addition# he pu&lic service and perpetually pu&lic office# to vote and to

+f the offender is a Certified Pu&lic !ccountant# his certificate as a Certified Pu&lic !ccountant shall# upon conviction# &e automatically revo-ed or cancelled $d% +n the case of associations# partnerships or corporations# the penalty shall &e imposed on the partner# president# general manager# &ranch manager# treasurer# officer.in.charge# and the employees responsi&le for the violation $e% *he fines to &e imposed for any violation of the provisions of this Code shall not &e lower than the fines imposed herein or twice the amount of ta'es# interest and surcharges due from the ta'payer# whichever is higher

SEC. 254. Attempt to Evade or Defeat Tax. 1

Universidad de Manila Office of the Graduate School

Master of Science in Criminal Justice with specialization in Criminology

Cecilia Munoz Palma St Cor !ntonio J "illegas St Mehan Gardens# Manila - !ny person who willfully attempts in any manner to evade or defeat any ta' imposed under this Code or the payment thereof shall# in addition to other penalties provided &y law# upon conviction thereof# &e punished &y a fine not less than *hirty thousand $P/0#000% &ut not more than One hunderd thousand pesos $P100#000% and suffer imprisonment of not less than two $2% years &ut not more than four $3% years) Provided, *hat the conviction or ac,uittal o&tained under this Section shall not &e a &ar to the filing of a civil suit for the collection of ta'es SEC. 255. Failure to File Return, Supply Correct and Accurate nformation, Pay Tax !it""old and Remit Tax and Refund Excess Taxes !it""eld on Compensation. - !ny person re,uired under this Code or &y rules and regulations promulgated thereunder to pay any ta' ma-e a return# -eep any record# or supply correct the accurate information# who willfully fails to pay such ta'# ma-e such return# -eep such record# or supply correct and accurate information# or withhold or remit ta'es withheld# or refund e'cess ta'es withheld on compensation# at the time or times re,uired &y law or rules and regulations shall# in addition to other penalties provided &y law# upon conviction thereof# &e punished &y a fine of not less than *en thousand pesos $P10#000% and suffer imprisonment of not less than one $1% year &ut not more than ten $10% years !ny person who attempts to ma-e it appear for any reason that he or another has in fact filed a return or statement# or actually files a return or statement and su&se,uently withdraws the same return or statement after securing the official receiving seal or stamp of receipt of internal revenue office wherein the same was actually filed shall# upon conviction therefor# &e punished &y a fine of not less than *en thousand pesos $P10#000% &ut not more than *wenty thousand pesos $P20#000% and suffer imprisonment of not less than one $1% year &ut not more than three $/% years SEC. 256. Penal #ia$ility of Corporations. - !ny corporation# association or general co.partnership lia&le for any of the acts or omissions penalized under this Code# in addition to the penalties imposed herein upon the responsi&le corporate officers# partners# or employees shall# upon conviction for each act or omission# &e punished &y a fine of not less than 4ifty thousand pesos $P50#000% &ut not more than One hundred thousand pesos $P100#000% SEC. 257. Penal #ia$ility for %a&in' False Entries, Records or Reports, or (sin' Falsified or Fa&e Accounta$le Forms. ) $!% !ny financial officer or independent Certified Pu&lic !ccountant engaged to e'amine and audit &oo-s of accounts of ta'payers under Section 2/2 $!% and any person under his direction who) 2

Universidad de Manila Office of the Graduate School

Master of Science in Criminal Justice with specialization in Criminology

Cecilia Munoz Palma St Cor !ntonio J "illegas St Mehan Gardens# Manila $1% 6illfully falsifies any report or statement &earing on any e'amination or audit# or renders a report# including e'hi&its# statements# schedules or other forms of accountancy wor- which has not &een verified &y him personally or under his supervision or &y a mem&er of his firm or &y a mem&er of his staff in accordance with sound auditing practices7 or $2% Certifies financial statements of a &usiness enterprise containing an essential misstatement of facts or omission in respect of the transactions# ta'a&le income# deduction and e'emption of his client7 or $8% !ny person who) $1% 9ot &eing an independent Certified Pu&lic !ccountant according to Section 2/2$8% or a financial officer# e'amines and audits &oo-s of accounts of ta'payers7 or $2% Offers to sign and certify financial statements without audit7 or $/% Offers any ta'payer the use of accounting &oo--eeping records for internal revenue purposes not in conformity with the re,uirements prescri&ed in this Code or rules and regulations promulgated thereunder7 or $3% :nowingly ma-es any false entry or enters any false or fictitious name in the &oo-s of accounts or record mentioned in the preceding paragraphs7 or $5% :eeps two $2% or more sets of such records or &oo-s of accounts7 or $;% +n any way commits an act or omission# in violation of the provisions of this Section7 or $<% 4ails to -eep the &oo-s of accounts or records mentioned in Section 2/2 in a native language# =nglish or Spanish# or to ma-e a true and complete translation as re,uired in Section 2/3 of this Code# or whose &oo-s of accounts or records -ept in a native language# =nglish or Spanish# and found to &e at material variance with &oo-s or records -ept &y him in another language7 or $>% 6illfully attempts in any manner to evade or defeat any ta' imposed under this Code# or -nowingly uses fa-e or falsified revenue official receipts# ?etters of !uthority# certificates authorizing registration# *a' Credit Certificates# *a' @e&it Memoranda and other accounta&le forms shall# upon conviction for each act or omission# &e punished &y a fine not less than 4ifty thousand pesos $P50#000% &ut not more than One hundred pesos $P100#000% and suffer imprisonment of not less than two $2% years &ut not more than si' $;% years 3

Universidad de Manila Office of the Graduate School

Master of Science in Criminal Justice with specialization in Criminology

Cecilia Munoz Palma St Cor !ntonio J "illegas St Mehan Gardens# Manila +f the offender is a Certified Pu&lic !ccountant# his certificate as a Certified Pu&lic !ccountant shall &e automatically revo-ed or cancelled upon conviction +n the case of foreigners# conviction under this Code shall result in his immediate deportation after serving sentence# without further proceedings for deportation SEC. 258. (nla*ful Pursuit of +usiness. - !ny person who carries on any &usiness for which an annual registration fee is imposed without paying the ta' as re,uired &y law shall# upon conviction for each act or omission# &e punished &y a fine of not less than 4ive thousand pesos $P5#000% &ut not more than *wenty thousand pesos $P20#000% and suffer imprisonment of not less than si' $;% months &ut not more than two $2% years) Provided, *hat in the case of a person engaged in the &usiness of distilling# rectifying# repac-ing# compounding or manufacturing any article su&(ect to e'cise ta'# he shall# upon conviction for each act or omission# &e punished &y a fine of not less than *hirty thousand pesos $P/0#000% &ut not more than 4ifty thousand pesos $P50#000% and suffer imprisonment of not less than two $2% years &ut not more than four $3% years SEC. 259. lle'al Collection of Forei'n Payments. - !ny person who -nowingly underta-es the collection of foreign payments as provided under Section ;< of this Code without having o&tained a license therefor# or without complying with its implementing rules and regulations# shall# upon conviction for each act or omission# &e punished &y a fine of not less than *wenty thousand pesos $P20#000% &ut not more than 4ifty thousand pesos $P50#000% and suffer imprisonment of not less than one $1% year &ut not more than two $2% years SEC. 260. (nla*ful Possession of Ci'arette Paper in +o$$ins or Rolls, Etc. - +t shall &e unlawful for any person to have in his possession cigarette paper in &o&&ins or rolls# cigarette tipping paper or cigarette filter tips# without the corresponding authority therefor issued &y the Commissioner !ny person# importer# manufacturer of cigar and cigarettes# who has &een found guilty under this Section# shall# upon conviction for each act or omission# &e punished &y a fine of not less than *wenty thousand pesos $P20#000% &ut not more than One hundred thousand pesos $P1000#000% and suffer imprisonment for a term of not less than si' $;% years and one $1% day &ut not more than twelve $12% years SEC. 261. (nla*ful (se of Denatured Alco"ol. 4

Universidad de Manila Office of the Graduate School

Master of Science in Criminal Justice with specialization in Criminology

Cecilia Munoz Palma St Cor !ntonio J "illegas St Mehan Gardens# Manila - !ny person who for the purpose of manufacturing any &everage# uses denatured alcohol or alcohol specially denatured to &e used for motive power or withdrawn under &ond for industrial uses or alcohol -nowingly misrepresented to &e denatured to &e unfit for oral inta-e or who -nowingly sells or offers for sale any &everage made in whole or in part from such alcohol or who uses such alcohol for the manufacture of li,uid medicinal preparations ta-en internally# or -nowingly sells or offers for sale such preparations containing as an ingredient such alcohol# shall upon conviction for each act or omission &e punished &y a fine of not less than *wenty thousand pesos $P20#000% &ut not more than One hundred thousand pesos $P100#000% and suffer imprisonment for a term of not less than si' $;% years and one $1% day &ut not more than twelve $12% years !ny person who shall unlawfully recover or attempt to recover &y distillation or other process any denatured alcohol or who -nowingly sells or offers for sale# conceals or otherwise disposes of alcohol so recovered or redistilled shall &e su&(ect to the same penalties imposed under this Section SEC. 262. S"ipment or Removal of #i,uor or To$acco Products under False -ame or +rand or as an mitation of any Existin' or .t"er*ise /no*n Product -ame or +rand. - !ny person who ships# transports or removes spirituous# compounded or fermented li,uors# wines or any manufactured products of to&acco under any other than the proper name or &rand -nown to the trade as designating the -ind and ,uality of the contents of the cas-# &ottle or pac-age containing the same or as an imitation of any e'isting or otherwise -nown product name or &rand or causes such act to &e done# shall# upon conviction for each act or omission# &e punished &y a fine of not less than *wenty thousand pesos $P20#000% &ut not more than One hundred thousand pesos $P1000#000% and suffer imprisonment of not less than si' $;% years and one $1% day &ut not more than twelve $12% years SEC. 263. (nla*ful Possession or Removal of Articles Su$0ect to Excise Tax *it"out Payment of t"e Tax. ) !ny person who owns andAor is found in possession of imported articles su&(ect to e'cise ta'# the ta' on which has not &een paid in accordance with law# or any person who owns andAor is found in possession of imported ta'.e'empt articles other than those to whom they are legally issued shall &e punished &y) $a% ! fine of not less than One thousand pesos $P1#000% nor more than *wo thousand pesos $P2#000% and suffer imprisonment of not less than si'ty $;0% days &ut not more than one hundred $100% days# if the appraised value# to &e determined in the manner prescri&ed in the *ariff and Customs Code# including duties and 5

Universidad de Manila Office of the Graduate School

Master of Science in Criminal Justice with specialization in Criminology

Cecilia Munoz Palma St Cor !ntonio J "illegas St Mehan Gardens# Manila ta'es# of the articles does not e'ceed One thousand pesos $P1#000% $&% ! fine of not less than *en thousand pesos $P10#000% &ut not more than *wenty thousand pesos $P20#000% and suffer imprisonment of not less than two $2% years &ut not more than four $3% years# if the appraised value# to &e determined in the manner prescri&ed in the *ariff and Customs Code# including duties and ta'es# of the articles e'ceeds One thousand pesos $P1#000% &ut does not e'ceed 4ifty thousand pesos $P50#000%7$c% ! fine of not less than *hirty thousand pesos $P/0#000% &ut not more than Si'ty thousand pesos $P;0#000% and suffer imprisonment of not less than four $3% years &ut not more than si' $;% years# if the appraised value# to &e determined in the manner prescri&ed in the *ariff and Customs Code# including duties and ta'es of the articles is more than 4ifty thousand pesos $P50#000% &ut does not e'ceed One hundred fifty thousand pesos $P150#000%7 or$d% ! fine of not less than 4ifty thousand pesos $P50#000% &ut not more than One hundred thousand pesos $P100#000% and suffer imprisonment of not less than ten $10% years &ut not more than twelve $12% years# if the appraised value# to &e determined in the manner prescri&ed in the *ariff and Customs Code# including duties and ta'es# of the articles e'ceeds One hundred fifty thousand pesos $P150#000% !ny person who is found in possession of locally manufactured articles su&(ect to e'cise ta'# the ta' on which has not &een paid in accordance with law# or any person who is found in possession of such articles which are e'empt from e'cise ta' other than those to whom the same is lawfully issued shall &e punished with a fine of not less than $10% times the amount of e'cise ta' due on the articles found &ut not less than 4ive hundred pesos $P500% and suffer imprisonment of not less than two $2% years &ut not more than four $3% years !ny manufacturer# owner or person in charge of any article su&(ect to e'cise ta' who removes or allows or causes the unlawful removal of any such articles from the place of production or &onded warehouse# upon which the e'cise ta' has not &een paid at the time and in the manner re,uired# and any person who -nowingly aids or a&ets in the removal of such articles as aforesaid# or conceals the same after illegal removal shall# for the first offense# &e punished with a fine of not less than ten $10% times the amount of e'cise ta' due on the articles &ut not less than One thousand pesos $P1#000% and suffer imprisonment of not less than one $1% year &ut not more than two $2% years *he mere une'plained possession of articles su&(ect to e'cise ta'# the ta' on which has not &een paid in accordance with law# shall &e punisha&le under this Section Sec. 264. Failure or refusal to ssue Receipts or Sales or Commercial nvoices, 1iolations related to t"e Printin' of suc" Receipts or nvoices and .t"er 1iolations. ) 6

Universidad de Manila Office of the Graduate School

Master of Science in Criminal Justice with specialization in Criminology

Cecilia Munoz Palma St Cor !ntonio J "illegas St Mehan Gardens# Manila $a% !ny person who# &eing re,uired under Section 2/< to issue receipts or sales or commercial invoices# fails or refuses to issue such receipts of invoices# issues receipts or invoices that do not truly reflect andAor contain all the information re,uired to &e shown therein# or uses multiple or dou&le receipts or invoices# shall# upon conviction for each act or omission# &e punished &y a fine of not less than One thousand pesos $P1#000% &ut not more than 4ifty thousand pesos $P50#000% and suffer imprisonment of not less than two $2% years &ut not more than four $3% years cralaw $&% !ny person who commits any of the acts enumerated hereunder shall &e penalized in the same manner and to the same e'tent as provided for in this Section) $1% Printing of receipts or sales or commercial invoices without authority from the 8ureau of +nternal Bevenue7 or $2% Printing of dou&le or multiple sets of invoices or receipts7 or $/% Printing of unnum&ered receipts or sales or commercial invoices# not &earing the name# &usiness style# *a'payer +dentification 9um&er# and &usiness address of the person or entity

SEC. 265. .ffenses Relatin' to Stamps. - !ny person who commits any of the acts enumerated hereunder shall# upon conviction thereof# &e punished &y a fine of not less than *wenty thousand pesos $P20#000% &ut not more than 4ifty thousand pesos $P50#000% and suffer imprisonment of not less than four $3% years &ut not more than eight $>% years) $a% ma-ing# importing# selling# using or possessing without e'press authority from the Commissioner# any die for printing or ma-ing stamps# la&els# tags or playing cards7$&% =rasing the cancellation mar-s of any stamp previously used# or altering the written figures or letters or cancellation mar-s on internal revenue stamps7$c% Possessing false# counterfeit# restored or altered stamps# la&els or tags or causing the commission of any such offense &y another7$d% Selling or offering for sale any &o' or pac-age containing articles su&(ect to e'cise ta' with false# spurious or counterfeit stamps or la&els or selling from any such fraudulent &o'# pac-age or container as aforementioned7 or$e% Giving away or accepting from another# or selling# &uying or using containers on which the stamps are not completely destroyed Sec. 266. Failure to .$ey Summons. - !ny person who# &eing duly summoned to appear to testify# or to appear and produce &oo-s of accounts# records# 7

Universidad de Manila Office of the Graduate School

Master of Science in Criminal Justice with specialization in Criminology

Cecilia Munoz Palma St Cor !ntonio J "illegas St Mehan Gardens# Manila memoranda or other papers# or to furnish information as re,uired under the pertinent provisions of this Code# neglects to appear or to produce such &oo-s of accounts# records# memoranda or other papers# or to furnish such information# shall# upon conviction# &e punished &y a fine of not less than 4ive thousand pesos $P5#000% &ut not more than ten thousand pesos $P10#000% and suffer imprisonment of not less than one $1% year &ut not more than two $2% years SEC. 267. Declaration under Penalties of Per0ury. - !ny declaration# return and other statement re,uired under this Code# shall# in lieu of an oath# contain a written statement that they are made under the penalties of per(ury !ny person who willfully files a declaration# return or statement containing information which is not true and correct as to every material matter shall# upon conviction# &e su&(ect to the penalties prescri&ed for per(ury under the Bevised Penal Code

SEC. 268. .t"er Crimes and .ffenses. ) (A %isdeclaration or %isrepresentation of %anufacturers Su$0ect to Excise Tax.- !ny manufacturer who# in violation of the provisions of *itle "+ of this Code# misdeclares in the sworn statement re,uired therein or in the sales invoice# any pertinent data or information shall &e punished &y a summary cancellation or withdrawal of the permit to engage in &usiness as a manufacturer of articles su&(ect to e'cise ta' (! Forfeiture of Property (sed in (nlicensed +usiness or Dies (sed for Printin' False Stamps, Etc. - !ll chattels# machinery# and remova&le fi'tures of any sort used in the unlicensed production of articles su&(ect to e'cise ta' shall &e forfeited @ies and other e,uipment used for the printing or ma-ing of any internal revenue stamp# la&el or tag which is in imitation of or purports to &e a lawful stamp# la&el or tag shall also &e forfeited (C Forfeiture of Goods lle'ally Stored or Removed. ) Unless otherwise specifically authorized &y the Commissioner# all articles su&(ect to e'cise ta' should not &e stored or allowed to remain in the distillery warehouse# &onded warehouse or other place where made# after the ta' thereon has &een paid7 otherwise# all such articles shall &e forfeited !rticles withdrawn from any such place or from customs custody or imported into the country without the payment of the re,uired ta' shall li-ewise &e forfeited 8

Universidad de Manila Office of the Graduate School

Master of Science in Criminal Justice with specialization in Criminology

Cecilia Munoz Palma St Cor !ntonio J "illegas St Mehan Gardens# Manila

"ENA#TIES IM"OSED ON "U!#IC OFFICERS SEC. 269. 1iolations Committed $y Government Enforcement .fficers. ) =very official# agent# or employee of the 8ureau of +nternal Bevenue 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 herein &elow specified shall# upon conviction for each act or omission# &e punished &y a fine of not less than 4ifty thousand pesos $P50#000% &ut not more than One hundred thousand pesos $P100#000% and suffer imprisonment of not less than ten $10% years &ut not more than fifteen $15% years and shall li-ewise suffer an additional penalty of perpetual dis,ualification to hold pu&lic office# to vote# and to participate in any pu&lic election) $a% ='tortion or willful oppression through the use of his office or willful oppression and harassment of a ta'payer who refused# declined# turned down or re(ected any of his offers specified in paragraph $d% hereof7$&% :nowingly demanding or receiving any fee# other or greater sums that are authorized &y law or receiving any fee# compensation or reward# e'cept as &y law prescri&ed# for the performance of any duty7$c% 6illfully neglecting to give receipts# as &y law re,uired# for any sum collected in the performance of duty or willfully neglecting to perform any other duties en(oined &y law7$d% Offering or underta-ing to accomplish# file or su&mit a report or assessment on a ta'payer without the appropriate e'amination of the &oo-s of accounts or ta' lia&ility# or offering or underta-ing to su&mit a report or assessment less than the amount due the Government for any consideration or compensation# or conspiring or colluding with another or others to defraud the revenues or otherwise violate the provisions of this Code7$e% 9eglecting or &y design permitting the violation of the law &y any other person7$f% Ma-ing or signing any false entry or entries in any &oo-# or ma-ing or signing any false certificate or return7 $g% !llowing or conspiring or colluding with another to allow the unauthorized retrieval# withdrawal or recall of any return# statement or declaration after the same has &een officially received &y the 8ureau of +nternal Bevenue7 $h% Caving -nowledge or information of any violation of this Code or of any fraud committed on the revenues collecti&le &y the 8ureau of +nternal Bevenue# failure to report such -nowledge or 9

Universidad de Manila Office of the Graduate School

Master of Science in Criminal Justice with specialization in Criminology

Cecilia Munoz Palma St Cor !ntonio J "illegas St Mehan Gardens# Manila information to their superior officer# or failure to report as otherwise re,uired &y law7 and $i% 6ithout the authority of law# demanding or accepting or attempting to collect# directly or indirectly# as payment or otherwise any sum of money or other thing of value for the compromise# ad(ustment or settlement of any charge or complaint for any violation or alleged violation of this Code Provided, *hat the provisions of the foregoing paragraph notwithstanding# any internal revenue officer for which a prima facie case of grave misconduct has &een esta&lished shall# after due notice and hearing of the administrative case and su&(ect to Civil Service ?aws# &e dismissed from the revenue service) Provided, further, *hat the term "grave misconduct"# as defined in Civil Service ?aw# shall include the issuance of fa-e letters of authority and receipts# forgery of signature# usurpation of authority and ha&itual issuance of unreasona&le assessments SEC. 270. (nla*ful Divul'ence of Trade Secrets. ) ='cept as provided in Section <1 of this Code and Section 2; of Bepu&lic !ct 9o ;/>># any officer or employee of the 8ureau of +nternal Bevenue who divulges to any person or ma-es -nown in any other manner than may &e provided &y law information regarding the &usiness# income or estate of any ta'payer# the secrets# operation# style or wor-# or apparatus of any manufacturer or producer# or confidential information regarding the &usiness of any ta'payer# -nowledge of which was ac,uired &y him in the discharge of his official duties# shall upon conviction for each act or omission# &e punished &y a fine of not less than 4ifty thousand pesos $P50#000% &ut not more than One hundred thousand pesos $P100#000%# or suffer imprisonment of not less than two $2% years &ut not more than five $5% years# or &oth SEC. 271. (nla*ful +usiness. nterest of Revenue #a* Enforcers in

) !ny internal revenue officer who is or shall &ecome interested# directly or indirectly# in the manufacture# sale or importation of any article su&(ect to e'cise ta' under *itle "+ of this Code or in the manufacture or repair or sale# of any die for printing# or ma-ing of stamps# or la&els shall upon conviction for each act or omission# &e punished &y a fine of not less than 4ive thousand pesos $P5#000% &ut not more than *en thousand pesos $P10#000%# or suffer imprisonment of not less than two $2% years and one $1% day &ut not more than four $3% years# or &oth SEC. 272. 1iolation of !it""oldin' Tax Provision. ) =very officer or employee of the Government of the Bepu&lic of the Philippines or any of its agencies and instrumentalities# its political su&divisions# as well as government. 10

Universidad de Manila Office of the Graduate School

Master of Science in Criminal Justice with specialization in Criminology

Cecilia Munoz Palma St Cor !ntonio J "illegas St Mehan Gardens# Manila owned or controlled corporations# including the 8ang-o Sentral ng Pilipinas $8SP%# who# under the provisions of this Code or rules and regulations promulgated thereunder# is charged with the duty to deduct and withhold any internal revenue ta' and to remit the same in accordance with the provisions of this Code and other laws is guilty of any offense herein &elow specified shall# upon conviction for each act or omission &e punished &y a fine of not less than 4ive thousand pesos $P5#000% &ut not more than 4ifty thousand pesos $P50#000% or suffer imprisonment of not less than si' $;% months and one $1% day &ut not more than two $2% years# or &oth) $a% 4ailing or causing the failure to deduct and withhold any internal revenue ta' under any of the withholding ta' laws and implementing rules and regulations7$&% 4ailing or causing the failure to remit ta'es deducted and withheld within the time prescri&ed &y law# and implementing rules and regulations7 and$c% 4ailing or causing the failure to file return or statement within the time prescri&ed# or rendering or furnishing a false or fraudulent return or statement re,uired under the withholding ta' laws and rules and regulations SEC. 273. Penalty for Failure to ssue and Execute !arrant. ) !ny official who fails to issue or e'ecute the warrant of distraint or levy within thirty $/0% days after the e'piration of the time prescri&ed in Section 20< or who is found guilty of a&using the e'ercise thereof &y competent authority shall &e automatically dismissed from the service after due notice and hearing

11