is carried on, and all the right, title and interest of such person in the lot or tract of land on which such di stillery or rectifying establishment is situated, and all the right, title and interest therein of every person who knowingly or with negligence has suffered or permitted the business of a distiller or rectifier to be there carried on or has connived at th e same, shall be forfeited to the Government. Any person who carries on any other business, or pursues any calling for which a fixed privilege tax is imposed without paying such tax as required by law or who knowingly aids or abets in the conduct of such business, shall in addition to being liable to  the payment of such tax, be punished by a fine in a sum not exceeding one thousand pesos or by imprisonment for a term not exceeding six months, or both. [2339-169; 2432.] S ECTION  2711 . Failure to Make True Return of Receipts and Sales . — Any person who, being required by law to make a return of the amount of his receipts, sales, or business, shall fail or neglect to make such return within the time required, shall be punish ed by a fine not exceeding two thousand pesos or by imprisonment for a term not exceeding one year, or both. And any such person who shall make a false or fraudulent return shall be punished by a fine not exceeding ten thousand pesos or by imprisonment for a term not exceeding two years, or both. [2432-23.] S ECTION  2712 . Unlawful Use of Denatured Alcohol.  — Any person who, for the purpose of manufacturing any beverage, uses denatured alcohol or alcohol withdrawn from bond for industrial uses, or who knowingly sells any beverage made in whole or in part from s uch alcohol, or who uses such alcohol for the manufacture of liquid medicinal preparations, or knowingly sells such preparations containing as an ingredient such alcohol, shall on conviction be fined not more than one thousand pesos or be imprisoned for no t more than one year, or both. Any person who shall unlawfully recover or attempt to recover by redistillation or other process any denatured alcohol or who knowingly uses, sells, conceals, or otherwise disposes of alcohol so recovered or redistilled shall be subject to the same penalty  as above provided. [2339-171.] S ECTION  2713 . Forfeiture of Goods Illegally Stored or Removed. —  All 868 Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Law Encyclopedia 2011