SEC. 237-A. Electronic Sales Reporting System.......................................................225 SEC. 238. Printing of Receipts or Sales or Commercial Invoices...........................225 SEC. 239. Sign to be Exhibited by Distiller, Rectifier, Compounder, Repacker and Wholesale Liquor Dealer................................................226 SEC. 240. Sign to be Exhibited by Manufacturer of Products of Tobacco...............226 SEC. 241. Exhibition of Certificate of Payment at Place of Business......................226 SEC. 242. Continuation of Business of Deceased Person.......................................226 SEC. 243. Removal of Business to Other Location................................................227 CHAP. III. SEC. 244. SEC. 245. SEC. 246. RULES AND REGULATIONS................................................................227 Authority of Secretary of Finance to Promulgate Rules and Regulations...................................................................................227 Specific Provisions to be Contained in Rules and Regulations...............227 Non-Retroactivity of Rulings................................................................229 TITLE X. STATUTORY OFFENSES AND PENALTIES.......................................230 CHAP. I. SEC. 247. SEC. 248. SEC. 249. SEC. 250. SEC. 251. SEC. 252. ADDITIONS TO THE TAX....................................................................230 General Provision ...............................................................................230 Civil Penalties......................................................................................230 Interest ...............................................................................................231 Failure to File Certain Information Returns..........................................232 Failure of a Withholding Agent to Collect and Remit Tax......................232 Failure of a Withholding Agent to Refund Excess Withholding Tax.......232 CHAP. II. SEC. 253. SEC. 254. SEC. 255. CRIMES, OTHER OFFENSES AND FORFEITURES...........................232 General Provisions...............................................................................232 Attempt to Evade or Defeat Tax............................................................233 Failure to File Return, Supply Correct and Accurate Information, Pay Tax, Withhold and Remit Tax and Refund Excess Taxes Withheld on Compensation.....................................................................................233 Penal Liability of Corporations.............................................................234 Penal Liability for Making False Entries, Records or Reports, or Using Falsified or Fake Accountable Forms..........................................234 Unlawful Pursuit of Business................................................................235 Illegal Collection of Foreign Payments.................................................236 Unlawful Possession of Cigarette Paper in Bobbins or Rolls, Etc............236 Unlawful Use of Denatured Alcohol.....................................................236 Shipment or Removal of Liquor or Tobacco Products under False Name or Brand or as an Imitation of any Existing or Otherwise Known Product Name or Brand...........................................237 Unlawful Possession or Removal of Articles Subject to Excise Tax without Payment of the Tax.................................................................237 SEC. 256. SEC. 257. SEC. 258. SEC. 259. SEC. 260. SEC. 261. SEC. 262. SEC. 263. National Internal Revenue Code of 1997 (as amended by the TRAIN Law, RAs 11256, 11346 and 11467)