Offense Imprisonment Fine Both Administrative Liability Other Liabilities
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