Act No. 2503

: Act No. 2503 amends Section 165 of Act No. 2339, which deals with delinquency in the payment of the cedula tax under the Philippine Internal Revenue laws.
: The delinquent person shall be deemed guilty of a misdemeanor and, upon conviction, shall be sentenced to imprisonment for ten days.
: The provincial treasurer may, at his discretion, cause the delinquent person to be prosecuted before the justice of the peace of the municipality where the delinquent is found.
: Payment of the entire amount of delinquency and costs of trial after sentence shall be considered as service of the sentence, and the prisoner shall be released.
: The convicted person shall be required to labor during imprisonment for the province or municipality on public works as directed by the provincial board.
: Proof showing that the cedula tax was not paid in the municipality, township, or city where the defendant resides is sufficient to convict, unless the defendant shows it was paid elsewhere.
: If declared insolvent as provided in the referenced laws, the person may not be required to pay the costs of the trial.
: The provincial treasurer can demand payment of delinquent cedula tax, order prosecution of the delinquent, and oversee the issuance of cedula certificates.
: The act took effect immediately upon its passage on February 5, 1915.