Practice question
A bookkeeper knowingly and willfully assists a tax crime. She argues Section 253(b) cannot apply because she is not corporate president. Which is correct?
- Only the president can ever be prosecuted
- Only corporate shareholders can aid a crime
- Job title automatically proves innocence
- Civil payment automatically bars prosecution
- The absence of that title does not defeat proven willful aiding under Section 253(b)
Legal references
- NIRC Sections 204, 228 and 253, read with EOPT amendments: https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html
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