SECTION 158. PENALTIES FOR VIOLATION OF TAX ORDINANCES. Any person who shall violate any provision of this Code shall be meted a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both, at the discretion of the court unless a specific penalty has been provided under expressed provisions of existing Ordinances.
If the offender is a corporation or a partnership, the penalty prescribed above shall be imposed upon the President and/or General Manager or the Managing Partner, as the case may be, of the offending entity.
The penalty prescribed above is without prejudice to the revocation or cancellation of the Mayor's Permit issued to the offender.
SECTION 159. SEPARABILITY CLAUSE. lf, for any reason or reasons, any part or provision of this Code shall be held to be unconstitutional or invalid, other parts or provisions hereof which are not affected thereby shall continue to be in full force and effect.
SECTION 160. REPEALING CLAUSE. All other ordinances, rules and regulations or part thereof in conflict or inconsistent with the provisions of this Code are hereby repealed, amended, or modified accordingly.
SECTION 161. EFFECTIVITY CLAUSE. This Ordinance shall take effect on January 1, 2012.
ENACTED by the Sangguniang Panlungsod of Mandaluyong this 21st day of November 2011.
I HEREBY CERTIFY THAT THE FOREGOING ORDINANCE WAS ADOPTED AND APPROVED BY THE SANGGUNIANG PANLUNGSOD OF MANDALUYONG IN REGULAR SESSION HELD ON THE DATE AND PLACE FIRST ABOVE GIVEN.
|JIMMY D. LACEBAL||PABLITO A. GAHOL||BENJAMIN DC. ABALOS, JR.|
|Acting Sanggunian Secretary||Liga ng Barangay President||City Mayor|
Date: December 8, 2011