tax is levied by the council after the thirty-f irst of December shall be required, before beginning such business or exercising such privilege, to pay the license or tax for the quarters of the year which remain, to and including the thirty-first of December following. But all licenses and privilege  taxes may be paid in quarterly installment without penalty during the first ten days of the quarter, at the election of the licensee. ( e) Farming or leasing; collection by provincial treasurer . — No taxes, imposts, or other revenues of the municipality shall be leased or farmed except fisheries, and the right to operate fish-breeding grounds, ferries, stables, markets, and slaughterhouses i n accordance with the provisions of general law. All imposts, taxes, revenues, fines, penalties, rents, debts due the municipality, license and privilege fees, and money or funds payable to the municipality for any reason or from any source whatsoever s hall be collected and received by the provincial treasurer or his authorized deputies. When the municipal treasurer is also a deputy of the provincial treasurer all such collections shall be made by him as such deputy. When the municipal treasurer is not a  deputy of the provincial treasurer he may, as such municipal treasurer, make such collections as are in this title specifically provided. AcSEHT (f) Conducting business without license . — The council shall provide that any person conducting a business or enjoying a privilege without paying the tax required by its ordinances shall be punished by fine and imprisonment, after trial and conviction befo re the justice of the peace, as in other cases under the limitations prescribed in subsection ( ii ) of section two thousand six hundred and eleven hereof. ( g ) Collection of taxes . — It shall be the duty of the provincial treasurer, in person or by deputy, to receive payment of all revenues due to the municipality from any source whatever, in accordance with law and administrative regulations: Provided, That taxes collected by a deputy of a provincial treasurer shall not be transferred to himself in his capacity as a municipal treasurer but shall be turned over to the provincial treasurer or his deputy specially authorized for that purpose, who shall be other  than the municipal treasurer. ATcaHS ( h ) Turning over of revenues . — Taxes, imposts, and other revenues of the municipality shall be turned over by the provincial treasurer or his deputies, to the municipal treasurer, within a reasonable time Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Law Encyclopedia 2011 842