A.

Article 315 of the RPC, ESTAFA: Any person who shall defraud another by any of the following means:

1. With unfaithfulness or abuse of confidence, namely:

a. By altering the substance, quantity, or quality of anything of value which the offender shall deliver by virtue of an obligation to do so, even though such
obligation be based on an immoral or illegal consideration.
b. By misappropriating or converting, to the prejudice of another, money, goods, or any other personal property received by the offender in trust or on
commission, or for administration, or under any other obligation involving the duty to make delivery of or to return the same, even though such obligation
be totally or partially guaranteed by a bond: or by denying having received such money, goods, or other property.
c. By taking undue advantage of the signature of the offended party in blank, and by writing any document above such signature in blank, to the prejudice of
the offended party or any third person.

2. By means of any of the following false pretenses or fraudulent acts executed prior to or simultaneously with the commission of the fraud:

a. By using fictitious name, or falsely pretending to possess power, influence, qualifications, property, credit, agency, business or imaginary transactions, or
by means of other similar deceits.
b. By altering the quality, fineness or weight of anything pertaining to his art or business.
c. By pretending to have bribed any Government employee, without prejudice to the action for calumny which the offended party may deem proper to bring
against the offender. In this case, the offender shall be punished by the maximum period of the penalty.
d. By postdating a check, or issuing a check in payment of an obligation when the offender had no funds in the bank, or his funds deposited therein were not
sufficient to cover the amount of the check. The failure of the drawer of the check to deposit the amount necessary to cover his check within three (3)
days from receipt of notice from the bank and/or the payee or holder that said check has been dishonored for lack or insufficiency of funds shall be prima
facie evidence of deceit constituting false pretense or fraudulent act.

Amount
Amount of the fraud is over
P2,400,000 but does not
exceed P4,400,000
Amount of the fraud is over
P1,200,000 but does not
exceed P2,400,000
Amount is over P40,000 but
does not exceed P1,200,000
Imposable Penalty Entire Period Minimum Period Medium Period Maximum Period
Prision correccional in
4 years, 2 months, and 5 years, 5 months, and
its maximum period to 4 years, 2 months, and 6 years, 8 months, and
1 day to 5 years, 5 11 days to 6 years, 8
Prision mayor in its 1 day to 8 years 21 days to 8 years
months, and 10 days months, and 20 days
minimum period
Prision correccional in 6 months and 1 day to 1 year, 8 months, and 2 years, 11 months,
6 months and 1 day to
its minimum and 1 year, 8 months, and 21 days to 2 years, 11 and 11 days to 4 years
4 years and 2 months
medium periods 20 days months, and 10 days and 2 months
Arresto mayor in its
1 year, 8 months, and 1
maximum period to 4 months and 1 day to 4 months and 1 day to 1 year and 1 day to 1
day to 2 years and 4
Prision correccional. in 2 years and 4 months 1 year year and 8 months
months
its minimum period
 Arresto mayor in its 3 months and 11 days
Amount does not exceed 2 months and 1 day to 2 months and 1 day to 4 months and 21 days
medium and maximum to 4 months and 20
P40,000 6 months 3 months and 10 days to 6 months
periods days

B. Article 315 of the RPC, ESTAFA: Any person who shall defraud another by means of false pretenses or fraudulent acts as defined in paragraph 2(d)
hereof (meaning the one above) shall be punished according to the penalties below:

Amount
Amount of fraud exceeds
P8,800,000
Amount of fraud is over
P4,400,000 but does not
exceed P8,800,000
Amount of the fraud is over
P2,400.000 but does not
exceed P4,400,000
Amount of the fraud is over
P1,200,000 but does not
exceed P2,400,000
Amount is over P40,000 but
does not exceed P1,200,000
Amount does not exceed
P40.000
Imposable Penalty Entire Period Minimum Period Medium Period Maximum Period
20 years and 1 day to
Reclusion perpetua Imposed in its entirety.
40 years
17 years, 4 months, 18 years, 2 months,
Reclusion temporal in 17 years, 4 months, 19 years, 1 month, and
and 1 day to 18 years, and 21 day to 19 years,
its maximum period and 1 day to 20 years 11 days to 20 years
2 months, and 20 days 1 month and 10 days
13 years, 9 months,
Reclusion temporal in 12 years and 1 day to 15 years, 6 months,
12 years and 1 day to and 11 days to 15
its minimum and 13 years , 9 months, and 21 days to 17
17 years and 4 months years, 6 months, and
medium periods and 10 days years and 4 months
20 days
10 years, 8 months,
Prision mayor in its 10 years and 1 day to 10 years and 1 day to 11 years, 4 months,
and 1 day to 11 years
maximum period 12 years 10 years and 8 months and 1 day to 12 years
and 4 months
8 years, 8 months, and
Prision mayor in its 8 years and 1 day to 10 8 years and 1 day to 8 9 years, 4 months, and
1 day to 9 years and 4
medium period years years and 8 months 1 day to 10 years
months
6 years and 8 months,
Prision mayor in its 6 years and 1 day to 8 6 years and 1 day to 6 7 years, 4 months, and
and 1 day to 7 years
minimum period years years and 8 months 1 day to 8 years
and 4 months

C. Article 217 of the RPC, as amended by RA 1060, MALVERSATION OF PUBLIC FUNDS OR PROPERTY: Any public officer who, by reason of the duties of
his office, is accountable for public funds or property, shall appropriate the same, or shall take or misappropriate shall consent, or through abandonment or
negligence, shall permit any other person to take such public funds or property, wholly or partially, or shall otherwise be guilty of the misappropriation or
malversation of such funds or property, shall suffer:

1. The penalty of prisión correccional in its medium and maximum periods, if the amount involved in the misappropriation or malversation does not exceed
Forty thousand pesos (₱40,000).
2. The penalty of prisión mayor in its minimum and medium periods, if the amount involved is more than Forty thousand pesos (₱40,000) but does not exceed
One million two hundred thousand pesos (₱1,200,000).
3. The penalty of prisión mayor in its maximum period to reclusion temporal in its minimum period, if the amount involved is more than One million two
hundred thousand pesos (₱1,200,000) but does not exceed Two million four hundred thousand pesos (₱2,400,000).
 4. The penalty of reclusion temporal, in its medium and maximum periods, if the amount involved is more than Two million four hundred thousand pesos
(₱2,400,000) but does not exceed Four million four hundred thousand pesos (₱4,400,000).
5. The penalty of reclusion temporal in its maximum period, if the amount involved is more than Four million four hundred thousand pesos (₱4,400,000) but
does not exceed Eight million eight hundred thousand pesos (₱8,800,000). If the amount exceeds the latter, the penalty shall be reclusion perpetua.

In all cases, persons guilty of malversation shall also suffer the penalty of perpetual special disqualification and a fine equal to the amount of the funds
malversed or equal to the total value of the property embezzled.

Amount Imposable Penalty Entire Period Minimum Period Medium Period Maximum Period
Prision correccional in 2 years, 4 months, and 3 years, 6 months, and
Amount involved does not 2 years, 4 months, and 4 years, 9 months, and
its medium and 1 day to 3 years, 6 20 days to 4 years, 9
exceed P40,000 1 day to 6 years 10 days to 6 years
maximum periods months, and 20 days months, and 10 days
Amount involved is more than Prision mayor in its 7 years, 4 months, and
6 years and 1 day to 10 6 years and 1 day to 7 8 years, 8 months, and
P40,000 but does not exceed minimum and medium 1 day to 8 years and 8
years years and 4 months 1 day to 10 years
P1,200,000 periods months
Prision mayor in its 11 years, 6 months,
Amount involved is is more 10 years and 1 day to 13 years, 1 month, and
maximum period to 10 years and 1 day to and 21 days to 13
than P1,200,000 but less 11 years, 6 months, 11 days to 14 years
reclusion temporal in its 14 years and 8 months years, 1 month, and 10
than P2,400,000 and 20 days and 8 months
minimum period days
16 years, 5 months,
Amount involved is more than Reclusion temporal in 14 years, 8 months, 18 years, 2 months,
14 years, 8 months, and and 11 days to 18
P2,400,000 but is less than its medium and and 1 day to 16 years, and 21 days to 20
1 day to 20 years years, 2 months, and
P4,400,000 maximum periods 5 months, and 10 days years
20 days
Amount involved more than 17 years, 4 months, 18 years, 2 months,
Reclusion temporal in 17 years, 4 months, 19 years, 1 month, and
P4,400,000 but does not and 1 day to 18 years, and 21 day to 19 years,
its maximum period and 1 day to 20 years 11 days to 20 years
exceed P8,800,000 2 months, and 20 days 1 month and 10 days
20 years and 1 day to
Amount exceeds P8,800,000 Reclusion perpetua Imposed in its entirety.
40 years