in ordinary course of trav el and in sums not exceeding fifty pesos for a first-class passenger, twenty pesos for a second-class passenger, and ten pesos for a third-class passenger; and any person who effects or attempts the importation of such coin contrary to law shall be punishe d by a fine not exceeding two thousand pesos or by imprisonment for not more than one year, or both, and the coin in question shall be forfeited. 

[1042; 1411-2.] 

SECTION 2701 . Violation of Customs Laws and Regulations in General. — Any person who violates a provision of the customs laws or regulations pursuant thereto, for which delinquency no specific penalty is provided, shall be punished by a fine of not more th an four hundred pesos or by imprisonment for not more than six months, or both. 

[355-26, 152, 311; 864-12; 1136-8; 1149-1; 1235-16; 1480-1; Comp., 1524, 1528.] EASCDH 

## ARTICLE X 

Offenses Connected with Administration of Bureau of Internal Revenue 

S ECTION 2702 . Statutory Offenses of Officers and Employees . — Every officer, agent, or employee of the Bureau of Internal Revenue who is guilty of any delinquency hereinbelow specified or who falls within any of the classes hereinbelow indicated shall be p unished by a fine of not less than four hundred pesos nor more than ten thousand pesos or by imprisonment for not less than six months nor more than five years, or both. aDATHC 

( a ) Those guilty of extortion or willful oppression under color of law. 

( b ) Those who knowingly demand other or greater sums than are authorized by law or receive any fees, compensation, or reward, except as by law prescribed, for the performance of any duty. 

( c ) Those who willfully neglect to give receipts, as by law required, for any sums collected in the performance of duty, or who willfully neglect to perform any of the duties enjoined by law. 

( d ) Those who conspire or collude with another or others to defraud the revenues or otherwise violate the law. 

( e ) Those who willfully make opportunity for any person to defraud the revenues, or who do or omit to do any act with intent to enable any 

