4. NON IMPRISONMENT FOR NON-PAYMENT OF A POLL TAX

Prohibition against imprisonment for non-payment of poll tax

No person shall be imprisoned for debt or non-payment of poll tax. [Section 20, Article III, Constitution]

The non-imprisonment rule applies to non-payment of poll tax which is punishable only by a surcharge, but not to other violations like falsification of community tax certificate and non-payment of other taxes.

Poll tax

Poll tax is a tax of fixed amount imposed on residents within a specific territory regardless of citizenship, business or profession. Example is community tax.