SEC. 263-A. Selling of Heated Tobacco Products and Vapor Products at a Lower Price Than the Combined Excise and Value-Added Taxes...........239 SEC. 264. Failure or Refusal to Issue Receipts or Sales or Commercial Invoices, Violations Related to the Printing of such Receipts or Invoices and Other Violations............................................................................................239 SEC. 264-A. Failure to Transmit Sales Data Entered on Cash Register Machine (CRM)/Point of Sales System (POS) Machines to the BIR’s Electronic Sales Reporting System.......................................................240 SEC. 264-B. Purchase, Use, Possession, Sale or Offer to Sell, Installment, Transfer, Update, Upgrade, Keeping or Maintaining of Sales Suppression Devices............................................................................240 SEC. 265. Offenses Relating to Stamps................................................................240 SEC. 265-A. Offenses Relating to Fuel Marking.......................................................241 SEC. 265-B. Violations Committed by Manufacturers, Importers, Indentors, and Wholesalers of Any Apparatus or Mechanical Contrivance Specially for the Manufacture of Articles Subject to Excise Tax and Importers, Indentors, Manufacturers or Sellers of Cigarette Paper in Bobbins, Cigarette Tipping Paper or Cigarette Filter Tips......................243 SEC. 266. Failure to Obey Summons....................................................................243 SEC. 267. Declaration under Penalties of Perjury.................................................243 SEC. 268. Other Crimes and Offenses..................................................................243 CHAP. III. SEC. 269. SEC. 270. SEC. 271. SEC. 272. SEC. 273. PENALTIES IMPOSED ON PUBLIC OFFICERS......................................244 Violations Committed by Government Enforcement Officers................244 Unlawful Divulgence of Information....................................................245 Unlawful Interest of Revenue Law Enforcers in Business......................246 Violation of Withholding Tax Provision................................................246 Penalty for Failure to Issue and Execute Warrant..................................247 CHAP. IV. SEC. 274. SEC. 275. OTHER PENAL PROVISIONS...............................................................247 Penalty for Second and Subsequent Offenses.......................................247 Violation of Other Provisions of this Code or Rules and Regulations in General............................................................................................247 Penalty for Selling, Transferring, Encumbering or in any way Disposing of Property Placed under Constructive Distraint...................247 Failure to Surrender Property Placed under Distraint and Levy. ...........247 Procuring Unlawful Divulgence of Trade Secrets..................................248 Confiscation and Forfeiture of the Proceeds or Instruments of Crime...248 Subsidiary Penalty...............................................................................249 Prescription for Violations of any Provision of this Code.......................249 SEC. 276. SEC. 277. SEC. 278. SEC. 279. SEC. 280. SEC. 281. Isla Lipana & Co., the Philippine member firm of the PwC network