Payment, Collection and Remittance of Forest Charges.
Section 78
SEC. 78. Payment, Collection and Remittance of Forest Charges. — Any individual, corporation, partnership or association who shall fail to pay the amount already due and payable under the provisions of this Code or rules and regulations promulgated thereunder, shall be liable for the payment of a surcharge of twenty-five per centum (25%) of the amount due and payable. Failure to pay the amount due, including surcharges thereof, within sixty (60) days after the same has become due and payable, shall be a sufficient cause for the suspension or cancellation of the license, lease, permit or timber sales contract and forfeiture of the corresponding bond deposit of the licensee, lessee, permittee or sales contractor. Any person who fails or refuses to remit to the proper authorities said forest charges collectible pursuant to the provisions of this Code, or who delays, obstructs or prevents the same, or who orders, causes or effects the transfer or diversion of the funds for purposes other than those specified in this Code, for each such offense shall, upon conviction, be punished by a fine of not exceeding one hundred thousand pesos (P100,000) and/or imprisonment for a period of not exceeding six (6) years in the discretion of the Court. If the offender is a government official or employee, he shall, in addition, be dismissed from the service with prejudice to reinstatement and with disqualification from holding any elective or appointive office. If the offender is a corporation, partnership or association, the officers thereof shall be liable.