Be it enacted by the Senate and House of Representatives of the Philippines in Legislature assembled and by the authority of the same:

SECTION 1. Section thirteen hundred and sixty-three of Act Numbered Twenty-seven hundred and eleven, known as the Administrative Code, is hereby amended so that paragraph (m), numbers three and four thereof, shall read as follows:

"3. Upon the wrongful making by the owner, importer, exporter, or consignee of any merchandise, or by the agent of either, of any false declaration or affidavit, touching such merchandise and in connection with the importation or exportation of the same.

"4. Upon the wrongful making or delivery by the same person or persons, of any false invoice, letter or paper touching such merchandise and in connection with the importation or exportation of the same."

SEC. 2. This Act shall take effect on its approval.

Approved, November 12, 1931.