uses, attempts to use, or has in his possession with intent to defraud the revenues, deceive the courts, or mislead any revenue officer or other person, any cedula certificate issued to any  other person, shall be fined in a sum not exceeding two hundred pesos, or be imprisoned for a term not exceeding six months. [2339-166.] S ECTION  2708 . Falsification or Counterfeiting of Stamp or Cedula Certificate. —  Any person who makes, sells, or uses any false or counterfeit stamp or cedula, or any die for printing or making stamps or cedulas, which is in imitation of or purports to be a  lawful stamp, cedula, or die of the kind required by the provisions of the Internal Revenue Law or who erases the cancellation marks on any stamp previously used, or who alters the written or printed figures or letters or cancellation marks on any stamp p reviously used, or who has in his possession any such false, counterfeit, restored, or altered stamp, die, or cedula for the purpose of using the same in the payment of internal revenue or in securing any exemption or privilege conferred by the Internal Re venue Law, or who procures the commission of any such offense by another, shall for each offense be fined in a sum not less than two hundred pesos nor more than five thousand pesos, and imprisoned for a term not less than two months nor more than five years. [2339-167.] S ECTION  2709 . Failure to Affix and Cancel Documentary Stamp . — Any person who fails to affix and cancel the requisite stamp or stamps to any document at the time required shall be subject to a fine of not more than two hundred pesos. [2339-168.] S ECTION  2710 . Unlawful Pursuit of Business or Occupation . — Any person who carries on the business of a distiller, rectifier, wholesale liquor dealer, retail liquor dealer, manufacturer of tobacco, snuff, cigars, or cigarettes, or dealer in any manufacture d product of tobacco, without having paid the privilege tax therefor as required by law, or who knowingly aids or abets in the conduct of illicit distilling operations, shall, in addition to being liable for the payment of such tax, be punished by a fine i n a sum not less than two hundred pesos nor more than two thousand pesos or by imprisonment for a term not exceeding six months, or both; and in the case of a distiller or rectifier so offending, all distilled spirits and all stills or other apparatus fit  or intended for the distillation or rectification of spirits, or for the compounding of liquors, owned by such person, wherever found, and all distilled spirits or wines and personal property found at the distillery or rectifying establishment or in any bu ilding, room, yard, or inclosure connected therewith and used with or constituting a part of the premises on which the distilling or rectifying Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Law Encyclopedia 2011 867