Section 26Sec./Art. 26

Violations Committed by Government Officials and Employees. - The following violations shall be punishable by a fine equivalent to one (1) month to six (6) months of the official or employee's basic salary, or by suspension from government service for not more than one (1) year, or both, in addition to any criminal and administrative penalties imposable under existing laws;

(a) Failure of any official or employee of the BLGF or other concerned government agency, without justifiable reason, to provide or furnish data or information required pursuant to Sections 22, 23, and 24 of this Act;

(b) Failure of the assessor or assistant assessor to comply with the valuation standards developed and adopted pursuant to this Act, or deliberables concealment of any deviation or departure from such standards in the valuation of real property;

(c) Failure or refusal of an assessor, without justifiable reason, to prepare, submit, revise, and implement the SMVs, or conduct general revisions, within the period set forth in this Act; and

(d) Failure or refusal of any government official or employee to review, approve, and implement the SMVs as well as to conduct general revisions within the period set forth in this Act, or cause the improper use of SMVs.