US v.

Antonio Abad Santos

36 Phil 243
FACTS:
Abad Santos, the appellant was charged of violating the provision in Internal
Revenue Law which states that it shall keep a day book in which one should
enter in detail the amount of money received in the conduct of the business
(Circular No. 467 issued by collector of Internal Revenue). Violation of any
provisions of IRL or any lawful regulation of BIR is stated in Sec 185 of RA
2339 (Sec 227 of Admin Code)
The appellant owns a printing establishment called The Excelsior therefore is
bound to the circular that was issued. It was charged in the information that
it failed to make an entry for Jan 5 1915 and therefore violated the said
regulation.
Appellant employed a bookkeeper that is said to be in-charge of the book.
ISSUE:
Won the appellant is guilty of violating the Internal Revenue Law.
HELD:
No. The appellant must be acquitted. It is clear that the appellant had
employed a bookkeeper to be in-charge, and he took no part in keeping the
book in question. Therefore, the appellant knew nothing. Penal Statutes are
to be strictly construed and courts will not hold a person criminally
responsible for the acts of another, committed without his knowledge or
consent, unless there is a statute requiring it.