other person to defraud the revenues. 

(f) Those who negligently or designedly permit the violation of the law by any other person. 

( g ) Those who make or sign any false entry or entries in any book, or make or sign any false certificate or return in any case where the law requires the making by them of such entry, certificate, or return. 

( h ) Those who, having knowledge or information of a violation of the Internal Revenue Law or of any fraud committed on the revenues collectible by the Bureau of Internal Revenue, fail to report such knowledge or information to their superior officer, or to report as otherwise required by law. 

( i ) Those who, without the authority of law, demand or accept, or attempt to collect directly or indirectly as payment or otherwise, any sum of money or other thing of value for the compromise, adjustment, or settlement of any charge or complaint for any violation or alleged violation of law. 

[2339-161.] 

S ECTION 2703 . Reward of Informer . — In case of a conviction under the preceding section one-half of any fine imposed shall be for the use of the Insular Government and the other half for the use of the informer, who shall be ascertained and named in the ju dgment of the court. 

[2339-162.] 

S ECTION 2704 . Unlawful Divulgence of Trade Secrets . — Any officer or employee of the Bureau of Internal Revenue who divulges to any person or makes known in any other manner than may be provided by law, the secrets, operation, style of work, or apparatus of  any manufacturer or producer, or confidential information regarding the business of any taxpayer, knowledge of which was acquired by him in the discharge of his official duties shall be fined in a sum not more than two thousand pesos or be imprisoned for a term of not less than six months nor more than five years, or both. 

[2339-163.] 

S ECTION 2705 . Unlawful Interest of Revenue Officer in Business. — Any internal-revenue officer who is or shall become interested, directly or indirectly, in the manufacture, sale, export, or import of manufactured tobacco, snuff, cigars, or 

