Article 219 Revised Penal Code
Article 219 of the Revised Penal Code is about Failure of a responsible public officer to render accounts before leaving the country. It is under Chapter Four (Malversation Of Public Funds Or Property) of Title Seven (Crimes Committed By Public Officers) of the Code.
Failure of a responsible public officer to render accounts before leaving the country.
Any public officer who unlawfully leaves or attempts to leave the Philippine Islands without securing a certificate from the Insular Auditor showing that his accounts have been finally settled, shall be punished by arresto mayor, or a fine ranging from 200 to 1,000 pesos or both.
See also: Article 218 Revised Penal Code