1. That the great seal of the Republic was counterfeited or the signature or stamp of the
    chief executive was forged by another person;
2. That the offender knew of the counterfeiting or forgery; and
3. That he used the counterfeit seal or forged signature or stamp


Offender is NOT the forger or the cause of the counterfeiting

The participation of the offender is in effect that of an accessory.

Although the general rule is that he should be punished by a penalty of
two degrees lower, under Art. 162 he is punished by a penalty only one degree lower.