implement, shall be punished by imprisonment of not less than six (6) years but not more than twelve (12) years and perpetual absolute disqualification from public office. Any such officer who shall prevent, prohibit, refuse or discontinue the implementation of this Act or its rules and regulations, or in any other way violate them by reason of inexcusable negligence or ignorance, shall suffer the penalty of imprisonment of not less than one (1) month but not more than six (6) months and temporary special disqualification from public office. The public officer liable under this section shall, in addition to imprisonment, be/held administratively liable under existing applicable laws. Any person who shall deliberately commit any other act not covered in Section 9, which shall result in prejudicing the rights of children in situations of armed conflict shall suffer the penalty of imprisonment of not less than six (6) months but not more than six (6) years. Section 11. Forfeiture of Proceeds, Property and Assets. - The court shall order the forfeiture of proceeds, property and assets derived, directly or indirectly, from the crimes defined and penalized in this Act, without prejudice to the rights of the bona fide third party. The court shall impose the corresponding accessory penalties under the Revised Penal Code, as amended, especially where the offender is a public officer. The liabilities imposed in this Act shall not prejudice the application of other existing criminal, civil and administrative liabilities that may additionally be imposed upon the person. Section 12. Nonprescription. - The crimes defined and penalized under this Act, their prosecution and the execution of sentences imposed on their account shall not be subject to any prescription. CHAPTER V PRINCIPLES OF CRIMINAL LIABILITY AND APPLICATION OF PENALTIES Section 13. Irrelevance of Official Capacity. - This Act shall appl}’ equally to all persons without any distinction based on official capacity. In no case shall the official capacity exempt a person from criminal responsibility or constitute a ground for reduction of sentence. 1âw phi 1 Section 14. Responsibility of Superiors. - In addition to the grounds of criminal responsibility for crimes defined and penalized under this Act, a superior shall be criminally responsible for such crimes committed by subordinates where: (a) The superior either knew or, owing to the circumstances at the time, should have known that the subordinates were committing or were about to commit such crimes; or (b) The superior failed to take all necessary, legitimate and reasonable measures to prevent or repress their commission or to submit the matter to the competent authorities for investigation and prosecution. Section 15. Orders from a Superior. - The fact that a crime defined and penalized under this Act has been committed by a person pursuant to an order of a superior shall not relieve that person of criminal responsibility unless all of the following elements occur: (a) The person was under a legal obligation to obey orders of the superior in question;

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