REPUBLIC ACT NO. 5436 - AN
ACT AMENDING COMMONWEALTH ACT NUMBERED FOUR HUNDRED AND SIXTY-SIX, AS
AMENDED, BY INSERTING A NEW SECTION PROVIDING FOR THE CONFISCATION AND
FORFEITURE OF PROPERTY USED IN THE COMMISSION OF CRIMES UNDER SUCH CODE
Section 1. Title XI of Commonwealth Act Numbered Four hundred
and sixty-six, otherwise known as the National Internal Revenue Code,
as amended, is hereby further amended by inserting between Section s
three hundred and fifty-two and three hundred and fifty-three thereof,
a new section to read as follows:
"Sec. 352-A. Confiscation and Forfeiture of the
proceeds or instruments of crime. — In addition to the penalty imposed
for the violation of the provisions of Title IV, Section s 184, 185,
185-A, 185-B, and the first paragraph of Section 186 of Title V, and
Chapter V and Chapter VII of Title VIII, all of this Code, the same
shall carry with it the confiscation and forfeiture in favor of the
government of the proceeds of the crime or value of the goods, and the
instruments or tools with which the crime was committed: Provided,
however, That if, in the course of the proceedings, it is established
that the instruments or tools used in the illicit act belong to a third
person, the same shall be confiscated and forfeited after due notice
and hearing in a separate proceeding in favor of the government if such
third person leased, let, chartered, or otherwise entrusted the same to
the offender: Provided, further, That in case the lessee subleased, or
the borrower, charterer or trustee allowed the use of the instruments
or tools to the offender, such instruments or tools shall, likewise, be
confiscated and forfeited: Provided, finally, That property of common
carriers shall not be subject to forfeiture when used in the
transaction of their business as such common carrier, unless the owner
or operator of said common carrier was, at the time of the illegal act,
a consenting party or privy thereto, without prejudice to the owner's
right of recovery against the offender in a civil or criminal action.
Articles which are not subject of lawful commerce shall be destroyed."
Sec. 2. This Act shall take effect upon its
approval.
Approved: September 9,
1968.
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