Article 221 Revised Penal Code
Article 221 of the Revised Penal Code is about Failure to make delivery of public funds or property. It is under Chapter Four (Malversation Of Public Funds Or Property) of Title Seven (Crimes Committed By Public Officers) of the Code.
Failure to make delivery of public funds or property.
Any public officer under obligation to make payment from Government funds in his possession, who shall fail to make such payment, shall be punished by arresto mayor and a fine from 5 to 25 per cent of the sum which he failed to pay.
This provision shall apply to any public officer who, being ordered by competent authority to deliver any property in his custody or under his administration, shall refuse to make such delivery.
The fine shall be graduated in such case by the value of the thing, provided that it shall not less than 50 pesos.
See also: Article 220 Revised Penal Code