1. Concept
| Article 221. Any public officer under obligation to make payment from Government funds in his possession, who shall fail to make such payment, shall be punished by arresto mayor and a fine from 5 to 25 per cent of the sum which he failed to pay. |
| This provision shall apply to any public officer who, being ordered by competent authority to deliver any property in his custody or under his administration, shall refuse to make such delivery. |
| The fine shall be graduated in such case by the value of the thing, provided that it shall not less than 50 pesos. (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
a. 1st Mode
Elements of the offense:
1) The offender is a public officer;
2) He is under obligation to make payment from Government funds in his possession; and
3) He fails to make such payment.
b. 2nd Mode
Elements of the offense:
1) The offender is a public officer;
2) He is ordered by competent authority to deliver any property in his custody or under his administration; and
3) He refuses to make such delivery.
References
⦁ Title 7 – Crimes Committed by Public Officers, Book 2, Revised Penal Code
/Updated: December 30, 2022
