213 Fraud against the public treasury and similar offenses - Becomes interested in the transaction during his
mes interested in the transaction during his incumbency
4 acts
- Agreement w/ any interested party or speculator or making use
of any other scheme to defraud the govt making contracts or a
counts relating to public prop or funds
- Demanding, payment of sums different or larger than those
authorized by law, collection of taxes, licenses
- Failing voluntarily to issue a receipt; collected by him officially
- Collecting or receiving by way of payment things or obj of a
nature diff from provided by the law
Elements of frauds against public treasury
- PO
- Takes advantage of his office in the transaction in his official
capacity
o His duty
- Agreement w/ any interested party or speculator regard to:
furnishing supplies, making contracts, adjustment or settlement
of accounts relating to public prop or funds
o Mere agreement-consummated
- Intent to defraud the govt
Essence crime of fraud against public treasury:making the govt pay for
something not received or making it pay more than what is due
Elements of illegal exactions
*its duty must issue official receipts
+if may deceit in demanding greater fees->ESTAFA
- PO entrusted w/ collection of teaxes, license, fees
- Guilty of any of the ff acts or omissions
o Demanding payment of sums diff or larger than
those authorized by law
Demand will suffice, not necessary that
the taxpayer actually paid
o Failing voluntarily to issue a receipt
o Collecting by way of payment thing or obj of a
nature diff from that provided by law
Essence of the crime of illegal exaction-improper making of the collection
which would prejudice the accounting collected amounts by the ovt
-damage to govt is not required
Complex crime of illegal exaction and malversation-tax collector who
collected a sum larger than that authorized by law and spent the same
214 Other frauds
Elements
- PO
- Takes advantage of his official position
o This article will apply not estafa when a councilor
takes advantage of his position
- Commits any fraud or deceit enumerated in art 315-318
- *RTC may jurisdiction
215 Prohibited transactions
Elements
- APPOINTIVE PO
o Devote himself to commerce when he shouldnt
o Ex justices, judges, employees administration of
public funds
- Interested, directly or indirectly in any transaction of exchange
or speculation
o Buying and selling stocks
o Speculation-nuying regular securities for resale
- Transaction takes place w/in territory subj to his jurisdiction
-punished:POSSIBILITY that fraud may be committed
216 Possession of prohibited interest by a PO
- Liable:
o PO-interested in any contract or business its his
officialy duty to intervene
Appointive, elective public officials and
priv indv
o Experts, arbitrator and private accountants
connected w/ estate or prop in the appraisal,
distribution or
adjudication
o Guardians and executors
- Actual fraud not necessary but the POSSIBILITY
- Constitutional prohibition exists:
- Congress cannot personally appear as counsel; cannot be
interested financially in any franchise or special privilege granted
by government; cannot intervene in any matter before office of
Government;
- Executive cannot hold any other office;
- Constitutional Commission cannot hold any other office, or
engage in practice of profession or management of business, or
be financially interested in a contract with or franchise/privilege
by the government.
- INTERVENTION-in contracts which have no connection w/ his
office cannot commit the crime
217 Malversation of public funds or property-presumption of malversation
Definition-aka embezzlement; or equal to the total value of the prop
Acts
- Appropriating public funds or prop
o Dispose the same w/o right
- Taking or misappropriating the same
o Take is separated by the word or
- Consenting or abandonment or negligence permitting other
person to take such public funds or prop
o Municipal treasurer in favor of his wife
o Test to determine negligence-conduct of human
affairs would dor or the doing of something which a
prudent reasonable man would do
To entrust to a mere driver the delivery
of big sums of money
o If NO NEGLIGENCE-GF is a defense
- Guilty of the misappropriation or malversaition of such funds or
prop
MALVERSATION ESTAFA
Committed by an accountable public officer. Committed by a private person or even a public officer
who acts in a private capacity.
Deals with public funds or property. Deals with private property.
May be committed without personal misappropriation, as when the Committed by personal misappropriation only.
accountable officer allows another to misappropriate the same.
NA: DISBURSEMENT OF PUBLIC FUNDS-not in this article
Penalty the same regardless if negligence or imprudence
Elements common to all acts of malversation
- PO
o Accountable officers-cashiers, disbursing officers or
prop custodians;RECEIVES MONEY OR PROP pf the
GOVT he is bound to later account for
o Municipal pres, justice of peace
o Priv indv is also liable:
In conspiracy
My custody of national, provincial
funds
 Any administrator or depositary of
funds or prop attached, seized or
deposited by the public authority
- Custody or control of funds or prop by reason of the duties of his
office
o Controlling factor: its his nature of the duties that
determine the character of his offense
o Has authority to receive it
o Public prop=firearms or explosives
o Priv prop:belongs to priv indv
- Funds or prop were public funds for which he was accountable
o Gov funds: include revenue and trust funds ex Ted
cross funds, postal money orders, sweepstakes
- Appropriated, took, misapprop, consented, abandonment or
negligence
Prima facie evidence-failure to have duly forthcoming public funds or prop
upon demand. May be rebutted
- Demand not necessary in malversation; not an element
Return of the funds malversed-mitigationg
Restitution of the prop-extinguishment of only the civil liability
Payment-not a defense for exoneration in malversation y? DMAGE not an
element of malversation
May liability yung person whose negligence made possible the commission of
malversation by another held liable->principal by indispensable cooperation
in the complex crime of malversation thru falisification of a public docu by
reckless negligence
Damage to the govt-not necessary
Penalty based:AMOUNT INVOLVED not damage caused
What is the thrust of the crime of malversation?
A: Malversation is predicated on the relationship of the offender to the
property or funds involved
Necessary that he misapprop?No. Enough na violated the TRUST
No complex crime of falsi of docu and malversation-if purpose is to HIDE
evidence of malversation; constitute separate offnense
218 FAILURE OF ACCOUNTABLE OFFICER TO RENDER ACCOUNTS
Elements
- PO-service or separated
- Must be ACCOUNTABLE OFFICER for public funds or prop
- Required to render accounts to COA or auditor
- Failed to do so for a period of 2 MONTHS
Demand not necessary;SUFFICIENT that the law REQUIRES him
Ratio:performance of the duty incumbent who handles the govt funds; by
reason of his employment
Misapprip not necessary otherwise art 217 siya
219 Failure of a responsible PO to render accounts before leaving the
country
Elements
- PO
- Accountable officer for public funds or prop
- Unlawfully left w/o securing the COA a cerficate showing that his
accounts have been finally settled
-his act was not authorized or not permitted by the law
220 Illegal use of public funds or property
Elements
- Po
- Public fund or prop under his administration
- Such public fund or prop has been approp by law or ordinance
- Applies the same to a public use other than that for which such
fund or prop has been approp by law or ordinance
No technical malversation if there is no law or ordinance approp public funds
or prop for a particular purpose
Public funds or prop must be approp by law or ordinance for a particular
purpose
Illegal use of public funds Malversation
-accountable officer -accountable officer
-does not derive any personal gain -in certain cases profits from the
-public use proceeds of the crime
-personal use and benefit of the
offender or of another person
Technical malversation is not included sa the crime of malversation of public
funds
-PO applies public funds under his administration not for his or anothers
personal use, but to a public use other than that for which the fund was
approp by law or ordinance
- Illegal use of public funds or property is also known as technical
malversation
- termed technical malversation?
A: Because under this article, the fund or property involved is alread Instead
of applying it to the public purpose for which the fund or property was
already appropriated by law, the public officer applied it to another
purpose.y appropriated or earmarked for a certain public purpose.
Offenders are accountable public officers in both crimes.
Technical M. M
Offender derives no personal gain or benefit. Generally, the offender derives personal benefit.
Public fund or property is diverted to another public use other than that Conversion is for the personal interest of the offender or
provided for in the law. of another
-
221 Failure to make delivery of public funds or prop
Acts
- Failing to make payment by a PO under oblig to make such
payment from govt funds in his possession
- Refusing to make delivery ordered by competent authority to
deliver any prop
Elements of failure to make payment
- Po has govt funds in his possession
- Under oblig to make payment from such funds
- Fails to make payment maliciously
o Refusal to make delivery of prop must be malicious
222Officers included in the preceding provisions
Priv indv may be liable under art 217 to 221
- Priv indv in any capacity have charge of any national, province or
municipal funds, revenue or prop
- Administrator or prop attached, seized, deposited by public
authority even if such prop belongs to a priv. indv.
o Ex sherrifs and receivers
o Xjudicial administrator
 o Conversion of effects in his trust makes him liable
for estafa
o Priv prop:attached, seized, or deposited by public
authority
Purpose-extend the malversation to priv indv
(Art.223) or through his negligence (Art. 224) the prisoner was allowed to
escape.
Note: If the escape was with consideration, bribery is deemed committed in
addition because he was performing a public function, hence is, at that
instance, deemed to be a public officer.

CH 5 INFIDELITY OF PO 226 Removal, concealment or destruction of documents

Crimes: Elements

- Infidelity in the custody of prisoners - PO

- custody of docu - Abstracts, destroys or conceals docu or papers
- Revelation of secrets - Docu entrusted to such PO by reason of his office
o Officially entrusted
223 Conniving w/ or consenting to evasion o Docu must be complete
o Also papers-checks, promissory note
Elements o Xbooks, periodicals, pamphlets are not docu
- Damage won serious or not to a 3rd party or to the public
- PO interest should have been caused
- Custody or charge a prisoner(detention or final judgement) - *absence of such crime does not arise
o Detention prisoner-legal custody some crime or
public offense Ex:post office official who retained the mail y>contents amounts to a real
o NA if the detention prisoner was released bec. Of and positive injury to the postal service and affects public interest
the absence of the justice of peace
- Escaped from his custody Infidelity in the custody of the Malversation and falsi
- In connivance w/ the prisoner in the latter escape docu
Receives letters or envelopes Money orders and appropriated
Indispensable element of the offense-connivance(agreement bet. Prisoner containing orders for transmission
and PO) Acts punishable

Leniency or laxity is not infidelity - Removing

o Illicit purpose->NA Destroying or Concealing y?
Relaxation of imprisonment is considered infidelity-lets him to sleep in his offenrder not have a good motive
house; domestic chores Tamper with it
Profit by it
* real and actual evasion of service of sentence when the custodian permits
Breach of trust
the prisoner to obtain relaxation of his imprisonment
*consummated_removal from its usual
place
224 Evasion through Negligence
- Destroying
- Concealing docu or papers officially entrusted to the offending
Elements
PO
- Po o Serious damage caused to a 3rd party
- w/ conveyance or custody of aprisoner either D or FJ o Damage caused to a third party is not serious
- escapes thru negligence o Damage-mere alarm or alienation of its confidence.
o positive carelessness or deliberate non rendering useless or the obliteration of said
performance of duty on the part of the guard documents
o ex: guard left the toilet where
227 Officer breaking seal
o Laxity amount to negligence
Elements
No exculpation-PO recaptured the prisoner
- PO
Liability of the escaping the prisoner
- Charged w/ custody of papers or prop
- Serving his sentence->laible for evasion of the service of - Sealed by proper authority
sentence - Breaks the seals or permits them to be broken
- Detention officer-no criminal liability
Damage or intent not necessary
225 Escape of prisoner under the custody of a person not a PO
Purpose: to insure their PRESERVATION; violates confidence or trust reposed
Elements on him

- Private person Sufficient-> seal is broken even if the contents are not tampered
- Conveyance or custody of a prisoner under arrest is confided to
228 Openingg of closed documents
hin
- Under arrest escapes through his negligence
Elements
NA if it is the private person was the one who made the arrest
- PO
- Any closed papers docu or obj Entrusted to his custody
Priv. idv. Liability-One degree lower sa preceding artice
o Custody-guarding or keeping it safe
infidelity committed by private person? - Opens or permits to be opened
- Deos not have proper authority
A: Under Article 225, infidelity can also be committed by a private person to
whom the prisoner was entrusted and he connived with the prisoner Dmage or intent to cause damage is not an element
229 Revelation of secrets by an officer

Acts

- Revealing any secrets known to offending PO by reason of his

official capacity
o Secret-relation w/ public interest;Priv indv not
included
o Elements
o PO
o Knows a secret by reason of his official capacity
o Reveals w/o authority or justifiable reasons
o Demage-great or small caused public interest
- Delivering wrongfully papers which he may have charge and
should not be published
o Elements
o PO
o Charge of papers-custody
o Shouldnt be published
o Delivers paper or copies to a 3rd person
o Delivery is wrongful
o Caused to be public interest

Damage is an element- pag PUBLIC INTEREST; 3rd person-not necessary

Ex:fiscal revealed the records of all investigation conducted by him

Revelation of secrets by an officer Infidelity in the custody of docu

-papers contain secrets shouldnt papers by removing the same
be published -do not ontain secrets BUT their
-delivers wrongfully to 3rd person removal is for an illicit purpose
Are military secrets or those affecting national security covered in this
article?

A: No, because military secrets or those affecting national interest are

covered by the crime of espionage.

230 PO revealing secrets of Private individual

Elements

- Po
- Knowns of the secrets of a priv indv by reason of his office
- Reveals such secrets w/o authority or justifiable reason
o Revelation to one person sufficient

Damage not necessary

Ratio-uphold faith and trust in public service

If lawyer- art 209(betrayal of trust by an atty)