(l) 1 2 signs; (m) Constructing or maintaining any kind o f structure, fence or 3 4 enclosures; (n) 5 6 Fishing through the use o f explosives, noxious or poisonous substance or electricity; 8 9 Altering, removing destroying or defacing boundary marks or (o) Gathering, selling, possessing, transport or sale of corals; (p) Gathering, selling or exporting sand, silica, pebbles and any other substances used as marine habitat; 10 (q) 11 purposes; 12 (r) Converting mangroves into fishponds or for any other Fishing or taking for commercial purposes rare, threatened or 13 endangered species listed in the Convention on International Trade in 14 Endangered Species of Wild Fauna and Flora (CUES) or those determined 15 as such by the Bureau of Fisheries and Aquatic Resources (BFAR), and by 16 the Biodiversity Management Bureau of the DENR; 17 (s) Generating aquatic pollution; and 18 (t) Converting ICCAs into industrial land use and special economic 19 zones. Penalties. - Any individual, corporation, partnership, association or 20 SEC. 26. 21 juridical entity who commits any of the prohibited acts enumerated under Section 22 25 of this Act shall upon conviction, be punished by imprisonment of not less than 23 six months but not more than six (6) years or a fine of not less than Fifty thousand 24 pesos (P50,000.00) but not more than Fifty million pesos (P50,000,000.00) or 25 both, at the discretion of the court. 26 The offender, upon conviction, shall also provide restitution commensurate 27 to the cost of the destroyed ecosystem and the cost of rehabilitation o f the 28 ecosystem as agreed upon with the ICCs/IPs. 29 I f the offender is a government official or employee, the offender shall, in 30 addition to imprisonment and fine, be perpetually disqualified to hold public office. 15