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VIOLATION OF SPECIAL LAWS
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FELONY/OFFENSE
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PENALTY
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AMOUNT OF BAIL
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| III. REPUBLIC ACTS |
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RA 8293, Intellectual
Property Code of the Philippines (Repealed
by PD 49 and Arts. 188 and 189, RPC)
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| - If infringement of a
patent is repeated by the infringer or by
anyone in connivance with him after finality
of the judgment of the court against the infringer
(Sec. 84) |
6 months to 3 years and/or
fine from P100,000.00 to P300,000.00 |
P6,000.00 |
| - Violation of Section
155, Section 168 and Sub-section 169, penalized
under Sec. 170 (Law on Trademarks, Service
Marks and Trade Names) |
2 years to 5 years and
fine from P50,000.00 to P200,000.00 |
P10,000.00 |
| - Infringement of any
right secured by the provisions of the Copyright
Law or aiding or abetting such infringements
(Sec. 217-1) |
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| - First Offense (Sec.
217, (a) |
1 year to 3 years plus
a fine from P50,000.00 to P150,000.00 |
P6,000.00 |
| - Second Offense (Sec.
217 (b) |
3 years and 1 day to 6
years plus fine from P150,000.00 to P500,000.00 |
P12,000.00 |
| - Third and Subsequent
Offenses (Sec. 217 (c) |
6 years and 1 day to 9
years plus fine from P500,000.00 to P1.5 million |
P18,000.00 |
| RA 8424, The Tax
Reform Act of 1997, (repealed PD 1158) |
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| - Violation
of Sec. 251 (failure of a withholding agent
to collect and remit tax) |
Fine equal
to the total amount of tax not withheld or
not accounted for and not remitted |
50% of such
fine but not exceeding P30,000.00 |
| - Violation of Sec. 254
(attempt to evade or defeat tax) |
2 years to 4 years and
fine from P30,000.00 to P100,000.00 |
P8,000.00 |
| - Second and subsequent
offenses (in relation to Sec. 274) |
3 years, 4 months and
1 day to 4 years and fine of P100,000.00 |
P8,000.00 |
| - Violation penalized
under Sec. 255 (Failure to file, return, supply
correct and accurate information, pay tax
withheld and remit tax and refund excess taxes
withheld on compensation) |
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| - Violation of 1st Par. |
1 years and 1 day to 10
years and fine of not less than P10,000.00 |
P20,000.00 |
| - 2nd and subsequent offenses
(in relation to Sec. 274) |
7 years and 1 day to 10m
years and fine of not less than P10,000.00 |
P20,000.00 |
| - Violation of Sec. 256,
(Penal Liability of Corporation) |
Fine from P50,000.00 to
P100,000.00 |
P30,000.00 |
| - 2nd and subsequent offenses
(in relation to Sec. 274) |
Fine of P100,000.00 |
P30,000.00 |
| - Violations penalized
under Sec. 257, (Making false entries, records,
or reports, or using falsified or fake accountable
forms) |
2 years to 6 years and
fine from P50,000.00 to P100,000.00 |
P12,000.00 |
| - 2nd and subsequent offenses
(in relation to Sec. 274) |
4 years, 8 months and
1 day to 6 years and fine of P100,000.00 |
P12,000.00 |
| - Violations penalized
under Sec. 258 (Unlawful Pursuit of Business) |
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| - Any person who carries
on any business for which an annual registration
fee is imposed without paying the tax as required
by law (1st phrase) |
6 months to 2 years and
fine from P5,000.00 to P20,000.00 |
P4,000.00 |
| -2nd and subsequent offenses |
1 year, 6 months and 1
day to 2 years and fine of P20,000.00 |
P4,000.00 |
| - If offended is engaged
in the business of distilling, rectifying,
repacking, compounding or manufacturing any
article subject to excise tax (2nd phrase)
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2 years to 4 years and
fine from P30,000.00 to P50,000.00 |
P8,000.00 |
| - 2nd and subsequent offenses |
3 years, 4 months and
1 day to 4 years and fine of P50,000.00 |
P8,000.00 |
| - Violation of Sec. 259
(illegal Collection of Foreign Payments) |
1 year to 2 years and
fine from P20,000.00 to P50,000.00 |
P4,000.00 |
| - 2nd and subsequent offenses |
1 year, 8 months and 1
day to 2 years and fine of P50,000.00 |
P4,000.00 |
- Violation of Sec. 260,
(Unlawful Possession of Cigarette Paper in
Bobbins or Rolls, etc.) or
- Violations penalized under Sec. 261 (Unlawful
use of Denatured Alcohol), or
- Violation of Sec. 262
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6 years and 1 day to 12
years and fine from P20,000.00 to P100,000.00 |
P24,000.00 |
| - 2nd and subsequent violations
of Secs. 260, 261 or 262 |
10 years and 1 day to
12 years and fine of P100,000.00 |
P24,000.00 |
| - Violations penalized
under 263 |
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| - Violations of 1st Par.,
sub. Par. (a) |
60 days to 100 days and
fine from P1,000.00 to P2,000.00 |
Bail Not Required |
| - 2nd and subsequent offenses |
87 days to 100 days and
fine of P2,000.00 |
Bail Not Required |
| - Violation of 1st Par.,
sub. Par. (b) |
2 years to 4 years and
fine from P10,000.00 to P20,000.00 |
P8,000.00 |
| - 2nd and subsequent offenses |
3 years, 4 months and
1 day to 4 years and fine of P20,000.00 |
P8,000.00 |
| - Violation of 1st Par.,
sub Par. (c) |
4 years to 6 years and
fine from P30,000.00 to P60,000.00 |
P12,000.00 |
| - 2nd and subsequent offenses |
5 years, 4 months and
1 day to 6 years and fine of P60,000.00 |
P12,000.00 |
| - Violation of 1st Par.,
sub Par. (d) |
10 years to 12 years and
fine from P50,000.00 to P100,000.00 |
P24,000.00 |
| - 2nd and subsequent offenses |
11 years, 4 months and
1 day to 12 years and fine of P100,000.00 |
P24,000.00 |
| - Violation penalized
under the 2nd Par. (Sec. 263) |
2 years to 4 years and
fine of not less than 10 times the amount
of excise tax due on articles found but not
less than P500.00 |
P8,000.00 |
| - 2nd and subsequent offenses |
3 years, 4 months and
1 day to 4 years and fine from not less than
10 times the amount of excise tax due on articles
found but not less than P500.00 |
P8,000.00 |
| -Violation penalized under
3rd Par., |
1 year to 2 years and
fine of not less than 10 times the amount
of excise tax due but not less than P1,000.00 |
P4,000.00 |
| - 2nd and subsequent offenses |
1 year, 8 months and 1
day to 2 years and fine of not less than 10
times the amount of excise tax due but not
less than P1,000.00 |
P4,000.00 |
| - Violation of the 4th
Par. in rel. to the 3rd Par., Sec.263 (Unexplained
possession of article subject to excise tax) |
1 year to 2 years and
fine not less than 10 times the amount of
excise tax due but not less than P1,000.00 |
P4,000.00 |
| - 2nd and subsequent offenses |
1 year, 8 months and 1
day to 2 years and fine not less than P1,000.00 |
P4,000.00 |
| - Violations penalized
under Sec. 264 |
2 years to 4 years and
fine from P1,000.00 to P50,000.00 |
P8,000.00 |
| - 2nd and subsequent offenses |
3 years, 4 months and
1 day to 4 years and fine of P50,000.00 |
P8,000.00 |
| - Violations penalized
under Sec. 265 |
4 years to 8 years and
fine from P20,000.00 to P50,000.00 |
P16,000.00 |
| - 2nd and subsequent offenses |
6 years, 8 months and
1 day to 8 years and fine of P50,000.00 |
P16,000.00 |
| - Violation of Sec. 266 |
1 year to 2 years and
fine from P5,000.00 to P10,000.00 |
P4,000.00 |
| - 2nd and subsequent offenses |
1 year, 8 months and 1
day to 2 years and fine of P10,000.00 |
P4,000.00 |
| - Violations penalized
under Sec. 269 |
10 years to 15 years and
fine from P50,000.00 to P100,000.00 |
P30,000.00 |
| - 2nd and subsequent offenses |
13 years, 4 months and
1 day to 15 years and fine of P100,000.00 |
P30,000.00 |
| - Violation of Sec. 270 |
2 years to 5 years and/or
fine from P50,000.00 to P100,000.00 |
P10,000.00 |
| - 2nd and subsequent offenses |
4 years and 1 day to 5
years and/or fine of P100,000.00 |
P10,000.00 |
| - Violation of Sec. 271 |
2 years and 1 day to 4
years and/or fine from P5,000.00 to P10,000.00 |
P8,000.00 |
| - 2nd and subsequent offenses |
3 years, 4 months and
1 day to 4 years and/or fine of P10,000.00 |
P8,000.00 |
| - Violation of Sec. 272 |
6 months and 1 day to
2 years and/or fine from P5,000.00 to P50,000.00 |
P4,000.00 |
| - 2nd and subsequent offenses |
1 year, 6 months and 1
day to 2 years and/or fine of P50,000.00 |
P4,000.00 |
| - Violation of Sec. 275
(Violation of other Provisions of this Code
or Rules and Regulations in General) |
Not more than 6 months
and/or fine of P1,000.00 |
Bail Not Required |
| - 2nd and subsequent offenses |
4 months and 1 day to
6 months and/or fine of P1,000.00 |
P4,000.00 |
| - Violation of Sec. 276 |
2 years and 1 day to 4
years and/or fine of not less than twice the
value of property sold, encumbered or disposed
of but not less than P50,000.00 |
P8,000.00 |
| - 2nd and subsequent offenses |
3 years, 4 months and
1 day of 4 years and/or fine of not less than
twice the value of property sold, encumbered
or disposed of but not less than P5,000.00 |
P8,000.00 |
| - Violation of Sec. 277 |
6 months and 1 day to
2 years and/or fine of not less than P5,000.00 |
P4,000.00 |
| - 2nd and subsequent offenses |
1 year, 6 months and 1
day to 2 years and/or fine of not less than
P5,000.00 |
P4,000.00 |
| - Violation of Sec. 278 |
6 months to 5 years and/or
fine of not more than P2,000.00 |
P10,000.00 |
| - 2nd and subsequent offenses |
3 years, 6 months and
1 day to 5 years and/or fine of P2,000.00 |
P10,000.00 |
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