cigarettes, or  in the distilling, sale, import, export, rectification, or redistillation of distilled spirits, or in the manufacture, export, import or sale of fermented liquors shall be fined in a sum not less than four hundred pesos nor more than ten thousand pesos. [2339-164.] S ECTION  2706 . Delinquency in Payment of Cedula Tax . — A person liable to the cedula tax who remains delinquent in the payment of the same until after the expiration of the current year and who upon demand of the provincial treasurer fails thereafter to pay  such tax as required by law shall be deemed to be guilty of a misdemeanor; and the provincial treasurer may, in his discretion, cause the delinquent to be prosecuted before the justice of the peace of the municipality in which the delinquent shall be foun d, and upon conviction the person so delinquent shall be sentenced to imprisonment for five days for each unpaid cedula. TCaAHI Persons so convicted shall be required to labor for the period of imprisonment, either for the province, municipality, or township upon public works in such manner as may be directed by the provincial board; and upon the termination of such period of impri sonment or labor, a cedula certificate shall be issued to the person so convicted as if the tax had been paid in money. But at any time after sentence is passed, and before the labor is fully rendered in obedience thereto, the defendant shall have the right  to pay the entire amount of the delinquent tax, together with the costs of the trial, or if he be declared insolvent, the amount of the delinquency only; and thereupon he shall be discharged and a cedula shall be issued to him as in other cases. In any prosecution for the nonpayment of the cedula tax, proof showing that such tax was not paid in the municipality, township, or city where the defendant resides shall be sufficient to convict in the absence of proof on his part showing that the tax was  lawfully paid in some other place or province. In prosecutions arising under this section in Mindoro, Palawan, and Batanes the delinquent shall in all cases be originally tried in a court of inferior jurisdiction established in the municipality, or township, or before the nearest court of the same category, if there be none in the municipality, or township, or if the delinquent resides outside of the limits thereof; and the defendant shall be entitled to appeal to the competent Court of First Instance. [2339-165; 2503-1.] S ECTION  2707 . Unlawful Use of Cedula Certificate .— Any person who Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Law Encyclopedia 2011 866