Article 101Act No. 3815, Sec./Art. 101

Rules regarding civil liability in certain cases.-The exemption from criminal liability established in subdivisions 1, 2, 3, 5, and 6 of article 12 and in subdivision 4 of article 11 of this Code does not include exemption from civil liability, which shall be enforced subject to the following rules:

First. In cases of subdivisions 1, 2, and 3 of article 12 the civil liability for acts committed by an imbecile or insane person, and by a person under nine years of age, or by one over nine but under fifteen years of age, who has acted without discernment, shall devolve upon those having such person under their legal authority or control, unless it appears that there was no fault or negligence on their part.

Should there be no person having such insane, imbecile or minor under his authority, legal guardianship, or control, or if such person be insolvent, said insane, imbecile, or minor shall respond with their own property, excepting property exempt from execution, in accordance with the civil law.

Second. In cases falling within subdivision 4 of article 11, the persons for whose benefit the harm has been prevented shall be civilly liable in proportion to the benefit which they may have received.

The courts shall determine, in their sound discretion, the proportionate amount for which each one shall be liable.

When the respective shares can not be equitably determined, even approximately, or when the liability also attaches to the Government, or to the majority of the inhabitants of the town, and, in all events, whenever the damage has been caused with the consent of the authorities or their agents, indemnification shall be made in the manner prescribed by special laws or regulations.

Third. In cases falling within subdivisions 5 and 6 of article 12, the persons using violence or causing the fear shall be primarily liable and secondarily, or, if there be no such persons, those doing the act shall be liable, saving always to the latter that part of their property exempt from execution.

REVISED PENAL CODE TEXT AND SPECIAL PENAL LAWS

officer, the owner or operator of such vessel or aircraft

shall be liable for a fine of not less than one hundred

thousand pesos (P100,000.00) but not more than three

hundred thousand pesos (P300,000.00). The arrival of a

vessel or aircraft at a different port other than the one it

had been originally authorized and cleared for without

having been impelled to do so by necessity, shall be

prima facie proof that the original statement of the

actual destination of the vessel or aircraft was false.

SECTION

1418.

Affixing

Seals.

—

Any

person who,

without authority, affixes or attaches a customs seal,

fastening, or any mark, or fastening purporting to be a

customs seal, to any vessel, aircraft, vehicle, warehouse, or

package, shall be penalized with imprisonment of not

less than six (6) months and one (1) day but not more

than one (1) year, and shall be liable for a fine of not less

than one hundred thousand pesos (P100,000.00) but not

more than three hundred thousand pesos (P300,000.00).

If the offender is a foreigner, the offender shall be

deported after serving the sentence. If the offender is a

public officer or employee, the offender shall suffer an

additional penalty of perpetual disqualification to hold

public office and disqualification from exercising the

right to vote and to participate in any election.

SECTION 1419. Breaking of Seal Placed by Customs

Officers . — If any seal placed by a customs officer upon

any vessel or aircraft or compartment thereof, or upon

any box, trunk or other package of goods on board is

broken, the owner, operator, or agent of the vessel or

aircraft shall be liable for a fine of not less than one

hundred thousand pesos (P100,000.00) but not more

than three hundred thousand pesos (P300,000.00) for

each broken or destroyed seal.

SECTION 1420. Breaking of Lock or Fastening Placed

by Customs Officers. — If any lock or other fastening

device placed by a customs officer upon any hatch door,

or other means of communication in the hold of a vessel

or aircraft, or other part thereof for the security of the

same during the night time, is unlawfully opened, broken

or removed, or if any of the goods contained in the hold

or in the other compartments so secured is clandestinely

abstracted and landed, the owner, operator, or agent of

the vessel or aircraft shall be liable for a fine of not less

than one hundred thousand pesos (P100,000.00) but not

more than three hundred thousand pesos (P300,000.00).

SECTION 1421. Removal, Breakage, and Alteration of

Marks . — Any person who, without authority, willfully

removes, breaks, injures, defaces or alters any customs

seal or other fastening or mark placed upon any vessel,

vehicle,

on

land,

sea

or

air, warehouse or package

containing

merchandise

or

baggage

in

bond

or in

customs custody, shall be punished with the penalty

prescribed in Section 1420 hereof.

SECTION 1422. Unauthorized Withdrawal of Imported

Goods from Bonded Warehouse. — Any person who

causes the unauthorized withdrawal of imported goods

stored from a CBW shall be liable for payment of a

surcharge of fifty percent (50%) of duties, taxes, customs

fees, and charges, found to be due and unpaid. The

amount of surcharge shall be added to the duties, taxes

and

charges

due

on

the

goods

withdrawn.

If

the

delinquency

lasts

for

more

than

one

(1)

year,

the

surcharge shall be increased by twenty-five percent (25%)

of the unpaid duties and taxes annually: Provided, That

where the withdrawal is attended with fraud, such as

when a fake or altered withdrawal permit is submitted,

the warehouse operator shall be held liable under the

pertinent provisions of this Act, without prejudice to the

suspension or revocation of the warehousing privileges

granted by the Bureau pursuant to this Act.

SECTION

1423.

Removing

or

Repacking

Goods

in

Warehouse. — Any person who fraudulently conceals,

removes, or repacks merchandise in any warehouse or

fraudulently alters, defaces, or obliterates any mark or

numbers

placed

upon

packages

deposited

in

such

warehouse, or shall aid or abet any such acts, shall be

punished with the penalties prescribed in Section 1418

hereof.

Merchandise so concealed, removed, or repacked, or

packages upon which marks, numbers or the values

thereof have been so altered, defaced, or obliterated shall

be forfeited in favor of the government.

SECTION

1424.

Removing

Goods

from

Customs

Custody. — Any person who enters any warehouse, or any

vehicle loaded with or containing merchandise with

intent to unlawfully remove therefrom any merchandise

or baggage in such vessel, vehicle or warehouse or

otherwise in customs custody or control, or any person

who receives or transports any merchandise or baggage

unlawfully removed from any such vessel, vehicle or

warehouse, or shall aid or abet such removal, shall suffer

the penalties provided in Section 1401 hereof.

SECTION 1425. Failure to Pay Duties, Taxes and Other

Charges . — For failure to pay the duties, taxes and other

charges of an assessment within fifteen (15) days from

the date of final assessment, a surcharge of ten percent

(10%) of the total assessed amount or balance thereon

shall be added and collected, which surcharge shall be

increased to twenty-five percent (25%) if the delinquency

lasts for more than one (1) year.

SECTION 1426. Breach of Security. — Upon breach of

security required to be filed under this Act, the District

Collector, subject to the approval of the Commissioner,

may accept in satisfaction thereof a smaller sum than

that mentioned in the penalty clause of the security, but

in no case less than the amount necessary to indemnify

the government for the damage occasioned by such

breach.

SECTION 1427. Failure to Keep Importation Records

and Full Access to Customs Officers . — Any person who

fails to keep all the records of importations or books of

accounts,

business

and

computer

systems

and

all

customs commercial data in the manner prescribed

under this Act, shall be punished with imprisonment of

not less than three (3) years and one (1) day but not more

than six (6) years and/or a fine of one million pesos

(P1,000,000.00). This penalty shall likewise be imposed

against importers and brokers who deny an authorized

customs officer full and free access to such records, books

of accounts, business and computer systems, and all

customs commercial data including payment records,

without prejudice to the imposition of the administrative

sanctions by the Bureau against contumacious importers,

including the authority to hold delivery or release of their

imported goods.

SECTION

1428.

Concealment

or

Destruction

of

Evidence of Fraud . — Any person who willfully conceals

or destroys any invoice, book, or document relating to any

goods liable to duty after an inspection thereof has been

demanded

by

the District Collector or at any time

conceals or destroys any such invoice, book, or document

for the purpose of suppressing any evidence of fraud

therein contained, shall be penalized with imprisonment

of not less than three (3) years and one (1) day but not

more than six (6) years and shall be liable for a fine of not

less than three hundred thousand pesos (P300,000.00)

but not more than one million pesos (P1,000,000.00).

SECTION 1429. Other Offenses. — The owner or operator

of a vessel, aircraft or train shall be liable for a fine for the

following acts:

(a) For anchoring at any dock, pier, wharf, quay, or

bulkhead other than a port of entry, a fine of not less than

five hundred thousand pesos (P500,000.00) but not more

than

one

million

pesos

(P1,000,000.00)

for

overseas

vessels;

(b) For dumping of garbage or slops over the sides of the

vessel within three (3) miles from the nearest coastline, a

fine of not less than one million pesos (P1,000,000.00) but

not more than ten million pesos (P10,000,000.00);

© Compiled By RGL

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