Article 221. Failure To Make Delivery Of Public Funds Or Property
On Criminal Law
Article 221. Failure to make delivery of public funds or property. — 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 five (5) to twenty-five (25) percent 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 be less than Ten thousand pesos (P 10,000).
ACTS PUNISHED:
1. By failing to make payment by a public officer who is under an obligation to make such payment from Government funds in his possession
2. By refusing to make delivery by a public officer who has been ordered by a competent authority to deliver any property in his custody or under his administration (must be malicious)
ELEMENTS:
1. That the public officer has gov’t. funds or property in his possession.
2. That he is under obligation to either:
a. make payment from such funds, or
b. to deliver property in his custody or administration when ordered by competent authority; and
3. That he maliciously fails or refuses to do so.
Penalty is based on the value of the funds/property to be delivered.