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Failure of a responsible public officer to render accounts before leaving the country, Revised Penal Code

1. Concept

Article 219. Any public officer who unlawfully leaves or attempts to leave the Philippine Islands without securing a certificate from the Insular Auditor showing that his accounts have been finally settled, shall be punished by arresto mayor, or a fine ranging from 200 to 1,000 pesos or both. (Act No. 3815, Revised Penal Code)

a. Public officer

“Public officer” –refers to any person who, by direct provision of the law, popular election or appointment by competent authority, shall take part in the performance of public functions in the Government of the Philippine Islands, of shall perform in said Government or in any of its branches public duties as an employee, agent or subordinate official, of any rank or class, for purposes of Titles 1 to 6, Book 2 of the Revised Penal Code. (Article 203, Act No. 3815, Revised Penal Code)

2. Mode of commission

Elements of the offense:

1) The offender is a public officer;

2) He unlawfully leaves or attempts to leave the Philippines; and

3) He performs such act without securing a certificate from the Commission on Audit showing that his accounts have been finally settled

References

⦁ Title 7 – Crimes Committed by Public Officers, Book 2, Revised Penal Code

/Updated: December 30, 2022
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