Penal provision.
Section 11
SEC. 11. Penal provision.—Any person who fails or refuses to turn over collections of the taxes and penalties mentioned in this Act within the period fixed in Section nine hereof, or who delays, obstructs, or prevents the same; or who fails or refuses to effect releases from the Fund within the period fixed in Section nine hereof, or who delays, obstructs or prevents the same; or who orders, causes, or effects the transfer or diversion of the collections of this Fund or any portion thereof, shall be punished with a fine not exceeding ten thousand pesos or imprisonment not exceeding six years, or both, 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 for election or appointment to any public office.