Section 80Sec./Art. 80

A new section designated as Section 265-A under Chapter II, Title X of the NIRC, as amended, is hereby inserted to read as follows:

"Sec. 265-A. Offenses Relating to Fuel Marking. All offenses relating to fuel marking shall, in addition to the penalties imposed under Title X of the NIRC, as amended, Section 1401 of Republic Act No. 10863, otherwise known as the Customs Modernization and Tariff Act (CMTA),and other relevant laws, be punishable as follows:

"(a) Any person who is found to be engaged in the sale, trade, delivery, distribution or transportation of unmarked fuel in commercial quantity held for domestic use or merchandise shall, upon conviction, suffer the penalties of:

"(1) For the first offense, a fine of Two million five hundred thousand pesos (₱2,500,000);

"(2) For the second offense, a fine of Five million pesos (₱5,000,000); and

"(3) For the third offense,a fine of Ten million pesos (₱10,000,000)and revocation of license to engage in any trade or business.

"(b) Any person who causes the removal of the official fuel marking agent from marked fuel, and the adulteration or dilution of fuel intended for sale to the domestic market, or the knowing possession, storage, transfer or offer for sale of fuel obtained as a result of such removal, adulteration or dilution shall be penalized in the same manner and extent as provided for in the preceding Subsection.

"(c) Any person who commits any of the acts enumerated hereunder shall, upon conviction, be punished by a fine of not less than One million pesos (₱1,000,000) but not more than Five million pesos (₱5,000,000), and suffer imprisonment of not less than four (4) years but not more than eight (8) years:

"(1) Making, importing, selling, using or possessing fuel markers without express authority;

"(2) Making, importing, selling, using or possessing counterfeit fuel markers;

"(3) Causing another person or entity to commit any of the two (2) preceding acts; or

"(4) Causing the sale, distribution, supply or transport of legitimately imported, in-transit, manufactured or procured controlled precursors and essential chemicals, in diluted, mixtures or in concentrated form, to any person or entity penalized in Subsections (a), (b), or (c) hereof, including but not limited to, packaging, repackaging, labeling, relabeling or concealment of such transaction through fraud, destruction of documents, fraudulent use of permits, misdeclaration, use of front companies or mail fraud.

"(d) Any person who willfully inserts, places, adds or attaches directly or indirectly, through any overt or covert. act, whatever quantity of any unmarked fuel, counterfeit additive or chemical in the person, house, effects, inventory, or in the immediate vicinity of an innocent individual for the purpose of implicating, incriminating or imputing the commission of any violation of this Act shall, upon conviction, be punished by a fine of not less than Five million pesos (₱5,000,000) but not more than Ten million pesos (₱10,000,000), and suffer imprisonment of not less than four (4) years but not more than eight (8) years.

"(e) Any person who is authorized, licensed or accredited under this Act and its implementing rules to conduct fuel tests, who issues false or fraudulent fuel test results knowingly, willfully or through gross negligence, shall suffer the additional penalty of imprisonment ranging from one (1) year and one (1) day to two (2) years and six (6) months.

"The additional penalties of revocation of the license to practice his profession in case of a practitioner, and the closure of the fuel testing facility, may also be imposed at the instance of the court."