[2432-25.] 

S ECTION 2726 . Failure to Keep Pharmacist's Record.  — A physician, dentist, veterinarian, pharmacist, or second-class pharmacist who fails to keep a true and correct record of prohibited drugs received and dispensed or transferred by him, as required by law and prescribed in the regulations of the Bureau of Internal Revenue, or who fails to allow the immediate inspection of his entire stock of such drugs upon the demand of any internal-revenue officer or agent shall be punished by a fine of not less than fifty  pesos nor more than one thousand pesos. 

[2339-184.] 

S ECTION 2727 . Violation of Internal Revenue Law or Regulation in General . — A person who violates any provision of the Internal Revenue Law or any lawful regulation of the Bureau of Internal Revenue made in conformity with the same, for which delinquency n o specific penalty is provided by law, shall be punished by a fine of not more than three hundred pesos or by imprisonment for not more than six months, or both. 

[2339-185.] 

Offenses Connected with Administration of Bureau of Treasury 

## ARTICLE XI 

SECTION 2728 . Failure of Treasury or Bank Official to Stamp Counterfeit Coin . — The Insular Treasurer, or any employee of his Bureau, or any cashier, treasurer, teller, or other officer or employee of any bank or banking association who shall knowingly neg lect or refuse to stamp, as required by law, the word "false" upon any counterfeit coin that shall come into his possession or custody by virtue of his office or employment shall be punished by a fine of not exceeding one thousand pesos or by imprisonment not exceeding six months, or both, for each such neglect or failure. 

[474-3; Comp., 2007.] 

SECTION 2729 . Refusal to Make Report or Permit Examination . — Any owner, agent, manager, or other officer in charge of any institution within the purview of article eight of chapter forty of this Code who, being thereunto required by the Insular Treasurer in writing, shall, contrary to the provisions of said article, willfully refuse to file the required report or permit any lawful examination into the affairs of such institution shall be punished by a fine of not more than ten thousand pesos or by imprison ment for not more than one year, or both. 

