Article 218 Revised Penal Code
Article 218 of the Revised Penal Code is about Failure of accountable officer to render accounts. It is under Chapter Four (Malversation Of Public Funds Or Property) of Title Seven (Crimes Committed By Public Officers) of the Code.
Failure of accountable officer to render accounts.
Any public officer, whether in the service or separated therefrom by resignation or any other cause, who is required by law or regulation to render account to the Insular Auditor, or to a provincial auditor and who fails to do so for a period of two months after such accounts should be rendered, shall be punished by prision correccional in its minimum period, or by a fine ranging from 200 to 6,000 pesos, or both.
See also: Article 217 Revised Penal Code
