Real Property Tax Code

Section 104

Failure to file Declaration and Other Prohibited Acts. Any person required under the provisions of this Code to declare real property whether taxable or exempt, who fails to file such declaration under the terms and conditions prescribed therefor, shall upon conviction be punished by a fine of not more than one thousand pesos or by imprisonment of not more than one year, or both, at the discretion of the Court; Provided, However, That if a violator shall voluntarily agree to pay a fine without necessity of filing a case in court, the Provincial, City or Municipal Assessor shall recommend the collection of a fine by the Provincial, City, or Municipal Treasurer in accordance with the rates to be fixed by the Secretary of Finance on the basis of the assessed value of subject property. The funds herein collected shall be appropriated for the operation of the Office of the Provincial, City or Municipal Assessor, as the case may be. (as amended by PD 1383)

Section 105

Acts committed in behalf of corporations. An individual who shall commit any of the violations penalized in the preceding section acting under the authority and in behalf of a corporation, partnership or association shall be punished by the fine and/or imprisonment therein provided, and the other liabilities and shall attach to the corporation, partnership or association to whom the real property is required to be listed for purposes of taxation or exemption. The corporation, partnership or association, shall in addition, pay a fine of not less than two thousand pesos nor more than five thousand pesos at the discretion of the court.

Section 106

Omission of property from assessment or tax rolls by officers and other acts. Any officer charged with the duty of assessing real property, who shall willfully fail to assess, or shall intentionally omit from the assessment or tax roll, any real property which he knows to be lawfully taxable or shall wilfully or through gross negligence under assess any real property or shall intentionally violate or fail to perform any duty imposed upon him by law relating to the assessment of taxable and real property, shall upon conviction be punished by a fine or not more than one thousand pesos or my imprisonment of not more than one year, or both, at the discretion of the court. The same penalty shall be imposed upon any officer charged with the duty of collecting the tax due on real property who shall willfully fail to collect the tax and institute the necessary proceedings for the collection of the same. Any other officer required by this code to perform acts relating to the administration of the real property tax, or to assist the assessor or treasurer in such administration, who shall willfully fail to discharge such duties, shall upon conviction, be punished by a fine or not exceeding five hundred pesos or by imprisonment of not more than six months, or both, at the discretion of the court.

Section 107

Government agents delaying assessment of real property and assessment appeals. Any government official who shall intentionally and deliberately delay the assessment of real property, or the filing of any appeal against its assessment, if such is patently indicated, shall, upon conviction, be punished by a fine of not more than five hundred pesos or by imprisonment of not more than one year, or both, at the discretion of the court.

Section 108

Violation of other provisions of this Code or of rules and regulations in general. Any person who shall violate any provision of this Code or any rule or regulations of the Department of Finance made in conformity thereto, for which violation no specific penalty is provided by law, shall be punished by a fine of not more than three hundred pesos, or by imprisonment of not more than six months, or both, at the discretion of the court. In the case of a corporation, partnership, or association, the penalty shall be fine of not less than two thousand pesos nor more than five thousand pesos at the discretion of the court.