Article 98Act No. 3815, Sec./Art. 98

Special time allowance for loyalty.-A deduction of one-fifth of the period of his sentence shall be granted to any prisoner who, having evaded the service of his sentence under the circumstances mentioned in article 158 of this Code, gives himself up to the authorities within 48 hours following the issuance of a proclamation announcing the passing away of the calamity or catastrophe referred to in said article.

REVISED PENAL CODE TEXT AND SPECIAL PENAL LAWS

the Act, exceptions for basic, necessary and extraordinary

expenses, matters of evidence, definition of probable

cause, inter-agency coordination, publication of relevant

information,

administrative

offenses

and

penalties,

procedures

and

forms,

and

other

mechanisms

for

implementation of the Act.

Section 23. Separability Clause. – If, for any reason, any

provision

of

this

Act

is

declared

invalid

or

unconstitutional, the remaining provisions not affected

thereby shall continue to be in force and effect.

Section

24.

Repealing

Clause.

–

All

laws,

decrees,

executive orders, proclamations, rules and regulations,

and

other

issuances,

or

parts

thereof,

which

are

inconsistent with the provisions of this Act are hereby

repealed or modified accordingly.

Section 25. Effectivity Clause. – This Act shall take effect

fifteen (15) days after its complete publication in the

Official Gazette or in at least two (2) newspapers of

general circulation.

PD No 90 | Unlawful Rumor-Mongering

PRESIDENTIAL DECREE No. 90 January 6, 1973

DECLARING UNLAWFUL RUMOR-MONGERING AND

SPREADING FALSE INFORMATION

WHEREAS, a primordial objective of Proclamation No.

1081 dated September 21, 1972 is the early restoration of

peace, order and tranquility throughout the country;

WHEREAS, one of the most insidious means of disrupting

such

peace,

order

and

tranquility

is

the

utterance,

publication,

distribution,

circulation

and

spread

of

rumors, false news or information and gossip that cause

divisive effects among the people, discredit of or distrust

for

the

duly

constituted

authorities

and/or

that

undermine the stability of the government and the

objectives of the New Society and, therefore, inimical to

the best interests of the State;

WHEREAS, to attain the aforesaid primordial objective of

Proclamation No. 1081, it is imperative that such acts be

curbed and penalized;

NOW, THEREFORE, I, FERDINAND E. MARCOS, in my

capacity as Commander-in-Chief of all the Armed Forces

of the Philippines and pursuant to Proclamation No. 1081

dated September 21, 1972, do hereby order and decree

that

any

person

who

shall offer, publish, distribute,

circulate and spread rumors, false news and information

and

gossip,

or

cause

the

publication,

distribution,

circulation or spreading of the same, which cause or tend

to

cause

panic,

divisive

effects

among

the

people,

discredit of or distrust for the duly constituted authorities,

undermine the stability of the Government and the

objectives of the New Society, endanger the public order,

or cause damage to the interest or credit of the State

shall,

upon

conviction,

be

punished

by

prision

correccional. In case the offender is a government official

or employee, the accessory penalty of absolute perpetual

disqualification from holding any public office shall be

imposed.

Done in the City of Manila, this 6th day of January, in the

year of Our Lord, nineteen hundred and seventy-three.

SPL | Related to Crimes Against Public

Interest

Book TWO Title FOUR

RA No 10863 | Customs Modernization and

Tariff Act

SECTION 1005. Failure to Pay Correct Duties and Taxes

on Imported Goods. — Any person who, after being

subjected to post clearance audit and examination as

provided in Section 1000 of this Act, is found to have

incurred

deficiencies

in

duties

and

taxes

paid

for

imported goods, shall be penalized according to two (2)

degrees

of

culpability

subject

to

any

mitigating,

aggravating,

or extraordinary factors that are clearly

established by available evidence as described hereunder:

(a) Negligence . — When a deficiency results from an

offender's failure, through an act or acts of omission or

commission, to exercise reasonable care and competence

in

ensuring

that

a

statement

made is correct, the

offender shall be charged for committing negligence,

and,

if

found

guilty shall be penalized with a fine

equivalent to one hundred twenty-five percent (125%) of

the revenue loss: Provided , That subject to Section 108 of

this Act, no substantial penalty shall be imposed on an

inadvertent error amounting to simple negligence, as

defined

by

rules

promulgated

by

the

Secretary

of

Finance, upon recommendation of the Commissioner;

(b) Fraud. — When the material false statement or act in

connection

with

the

transaction

was

committed

or

omitted

knowingly,

voluntarily

and

intentionally,

as

established

by

clear

and

convincing

evidence,

the

offender who is charged for committing fraud and is

found guilty thereof, shall be penalized with a fine

equivalent to six (6) times of the revenue loss and/or

imprisonment of not less than two (2) years, but not more

than eight (8) years.

The decision of the Commissioner, upon proper hearing,

to impose penalties as prescribed in this section may be

appealed in accordance with Section 1104 of this Act.

TITLE XIV Offenses and Penalties

CHAPTER 1 Crimes and Other Offenses

SECTION

1400.

Misdeclaration,

Misclassification,

Undervaluation in Goods Declaration. — Misdeclaration

as

to

quantity,

quality,

description,

weight,

or

measurement of the goods, or misclassification through

insufficient or wrong description of the goods or use of

wrong tariff heading resulting to a discrepancy in duty

and tax to be paid between what is legally determined

upon assessment and what is declared, shall be subject

to a surcharge equivalent to two hundred fifty percent

(250%) of the duty and tax due. No surcharge shall be

imposed when the discrepancy in duty is less than ten

percent (10%), or when the declared tariff heading is

rejected in a formal customs dispute settlement process

involving difficult or highly technical question of tariff

classification, or when the tariff classification declaration

relied on an official government ruling.

There is undervaluation when: (a) the declared value fails

to disclose in full the price actually paid or payable or any

dutiable adjustment to the price actually paid or payable;

or (b) when an incorrect valuation method is used or the

valuation rules are not properly observed, resulting in a

discrepancy in duty and tax to be paid between what is

legally

determined as the correct value against the

declared value. When the undervaluation is established

without the need to go through the formal dispute

settlement process provided for in this Act, a surcharge

shall be imposed equivalent to two hundred fifty percent

(250%) of the duty and tax due. No surcharge shall be

imposed when the discrepancy in duty is less than ten

percent (10%), or the declared value is rejected as a result

of an official ruling or decision under the customs dispute

settlement process involving difficult or highly technical

question relating to the application of customs valuation

rules.

A discrepancy in duty and tax to be paid between what is

legally determined and what is declared amounting to

more than thirty percent (30%) shall constitute a prima

facie evidence of fraud.

When

the

misdeclaration,

misclassification

or

undervaluation is intentional or fraudulent, such as when

a false or altered document is submitted or when false

© Compiled By RGL

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