Section 4
SEC. 4. All the savings realized by electric franchise holders from the reduction of the franchise tax under Section 1 and tariff reductions and tax credits under Sections 2 and 3, shall be passed on to the ultimate consumer. The Secretary of Finance shall promulgate rules and regulations and devise a reporting system to carry out the provisions of this Decree. Violation of this section or the rules and regulations promulgated by the Secretary of Finance to implement it shall be penalized by a fine of not more than P50,000.00 and imprisonment of not more than six (6) months. In addition, the Secretary of Finance may order compulsory price or rate reduction, which may be either prospective or retroactive in application. If the offense is committed by juridical person, the manager or person in charge of the management of the business or affairs thereof shall be responsible therefor.