SEC. 3. Any public service refusing to allow an audit and examination of its books of accounts and pertinent records, or offering unnecessary obstruction to such audit and examination, or found guilty of concealing any material information concerning its financial status, shall be subject to the penalties provided in section twenty-one of Commonwealth Act Numbered One hundred and forty-six.
Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of July 4, 2026
CitationCA 325 Section 3 (LawPlayer, data as of July 4, 2026)
Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).
