Amendment on Poll Tax and Cedula Regulations

Certificates sold from January 2 to April 30 at one peso each.
From May 1 to December 31, price increases to two pesos per certificate.
Tax becomes delinquent starting May 1.
Special provisions reduce the fee to one peso for certain late arrivals and those who lose exempt status between May 1 and July 1, if they apply within 20 days of arrival or exemption change.
No tax imposed for persons becoming non-exempt on or after July 1 until year-end.
Provincial boards may increase the cedula price under the Provincial Government Act, provided resolution is made before January 1.
Penalties for delinquency begin after April 30.

Provincial treasurer can collect unpaid tax by seizing and selling personal property per Municipal Code procedures.
No exemptions apply during enforcement through property seizure.
Alternatively, after 15 days of delinquency, prosecution before justice of the peace is possible.
Conviction leads to imprisonment of ten days for each delinquency.
Imprisonment serves as satisfaction of tax and penalty.
After imprisonment, the person is entitled to a certificate of registration as if the tax was paid.
Convicted persons must perform labor on public works during imprisonment, directed by the provincial board.