Section 5
SECTION 5. Any grantee of the incentives under this Decree who shall make use of the privilege hereunder for purposes other than those for which such privilege was granted or who shall in any manner violate the provisions of this Decree shall be penalized with imprisonment of not less than five (5) years but not exceeding ten (10) years and a fine of not less than P10,000.00 but not exceeding P200,000.00 and in addition, such violation shall ipso facto cause forfeiture of the imported articles aside from the payment of all taxes and duties due in accordance with the existing laws. Any person or any officer or employee of the government who shall connive with the grantee of the reduction in duties in the violation of the provisions of this Decree shall suffer the same penalties prescribed in the first paragraph of this section. In case the grantee is a juridical person, the official or officials who consented to the commission of the offense or tolerated the violation of the provisions of this Decree shall be the person or persons liable.