exchange unused stamps that have been rendered unfit for use, and may refund their value upon proof of d estruction. [2339-143.] S ECTION  1725 . Satisfaction of Judgment Recovered Against Treasurer or Other Officer . — When an action is brought against any revenue officer to recover damages by reason of any act done in the performance of official duty, and the Collector of Internal Rev enue is notified of such action in time to make defense against the same, through the Attorney-General, any judgment, damages, or costs recovered in such action shall be satisfied by the Collector of Internal Revenue upon approval of the Department head, or  if the same be paid by the person sued, shall be repaid or reimbursed to him. No such judgment, damages, or costs shall be paid or reimbursed in behalf of a person who has acted negligently or in bad faith, or with willful oppression. [2339-144.] S ECTION  1726 . Remedy for Enforcement of Statutory Penal Provisions . — The remedy for enforcement of statutory penalties of all sorts shall be by criminal or civil action, as the particular situation may require. [2339-145.] S ECTION  1727 . Remedy for Enforcement of Forfeitures . — The forfeiture of chattels and removable fixtures of any sort shall be enforced by the seizure and sale, or destruction, of the specific forfeited property. The forfeiture of real property shall be enf orced by a judgment of condemnation and sale in a legal action or proceeding, civil or criminal, as the case may require. [2339-146.] S ECTION  1728 . When Property to be Sold or Destroyed.  — Sales of forfeited chattels and removable fixtures shall be effected, so far as practicable, in the same manner and under the same conditions as to public notice and the time and manner of sale as are  prescribed for sales of personal property distrained for the nonpayment of taxes. Prohibited drugs, opium apparatus, liquors, cigars, cigarettes, and other manufactured products of tobacco, and all apparatus used in or about the illicit production of such articles may, upon forfeiture, be destroyed by order of the Collector of Internal  Revenue, when the sale of the same for consumption or use would be injurious to the public health or prejudicial to the enforcement of the law. 518 Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Law Encyclopedia 2011