Revised Penal Code | Book Two Crimes and Penalties including the Comprehensive Dangerous Drugs Act of 2002

Article 213

The penalty of prision correccional in its medium period to prision mayor in its minimum period, or a fine ranging from Forty thousand (P40,000) to Two million pesos (P2,000,000), or both, shall be imposed upon any public officer who: 1. In his official capacity, in dealing with any person with regard to furnishing supplies, the making of contracts, or the adjustment or settlement of accounts relating to public property or funds, shall enter into an agreement with any interested party or speculator or make use of any other scheme, to defraud the Government; 2. Being entrusted with the collection of taxes, licenses, fees and other imposts, shall be guilty or 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. (b) Failing voluntarily to issue a receipt, as provided by law, for any sum of money collected by him officially. (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. When the culprit is an officer or employee of the Bureau of Internal Revenue or the Bureau of Customs, the provisions of the Administrative Code shall be applied.

Article 214

In addition to the penalties prescribed in the provisions of Chapter Six, Title Ten, Book Two, of this Code, the penalty of temporary special disqualification in its maximum period to perpetual special disqualification shall be imposed upon any public officer who, taking advantage of his official position, shall commit any of the frauds or deceits enumerated in said provisions.

Article 215

The penalty of prision correccional in its maximum period or a fine ranging from Forty thousand pesos (P40,000) to Two hundred thousand pesos (P200,000), or both, shall be imposed upon any appointive public officer who, during his incumbency, shall directly or indirectly become interested in any transaction of exchange or speculation within the territory subject to his jurisdiction.

Article 216

The penalty of arresto mayor in its medium period to prision correccional in its minimum period, or a fine ranging from Forty thousand pesos (P40,000) to Two hundred thousand pesos (P200,000, or both, shall be imposed upon a public officer who directly or indirectly, shall become interested in any contract or business in which it is his official duty to intervene. This provisions is applicable to experts, arbitrators and private accountants who, in like manner, shall take part in any contract or transaction connected with the estate or property in appraisal, distribution or adjudication of which they shall have acted, and to the guardians and executors with respect to the property belonging to their wards or estate.