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Directly Indirectly Payment Provided Elements Illegal Exactions Pars

Front Elements of illegal exactions (Pars. 2-4 ART 213):
Back 1. The offender is a public officer entrusted with the collection of taxes, licenses, fees and other imposts;

2. He is guilty of any of the following acts or omissions:
a. Demanding, directly or indirectly, the payment of sums different from or larger than those authorized by law; or
b. Failing voluntarily to issue a receipt, as provided by law, for any sum of money collected by him officially; or
c. Collecting or receiving, directly or indirectly, by way of payment or otherwise, things or objects of a nature different from that provided by law.

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