Unauthorized use of the word "cooperative" |
2 to 5 years |
≤ ₱20,000 |
At court's discretion |
Possible CDA sanctions |
N/A |
Willful tax evasion (Articles 60 & 61) |
2 to 4 years |
₱30,000 – ₱100,000 |
At court's discretion |
Possible tax penalties |
Civil suit for tax collection |
Violation of tax exemptions by public officials |
1 to 5 years |
≥ ₱5,000 |
At court's discretion |
Disqualification from public office |
N/A |
Interfering in cooperative affairs (public officials) |
Not specified |
Not specified |
Not specified |
Possible administrative penalties |
N/A |
Violations of Article 45 (Liability), Article 48 (Disloyalty), Article 49 (Illegal Use of Confidential Information) |
5 to 10 years |
₱500,000 |
At court's discretion |
Possible CDA sanctions |
N/A |
Non-compliance with reporting, record-keeping, audits, restricted transactions, or aiding in violations |
1 to 5 years |
≤ ₱50,000 |
At court's discretion |
Possible CDA sanctions |
N/A |
Violation of any provision without a specific penalty |
6 months to 1 year |
≥ ₱1,000 |
At court's discretion |
Possible CDA sanctions |
N/A |
General violation of the Code |
2 to 5 years |
≥ ₱20,000 |
At court's discretion |
Possible CDA sanctions |
Public officials: Temporary absolute disqualification |