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 five (5) to twenty-five (25) percent 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 a delivery.
The fine shall be graduated in such case by the value of the thing: Provided, That it shall not be leas than Ten thousand pesos (₱10,000).