Offenses Connected with Administration of Various Bureaus and Offices Offenses Connected with Administration of Bureau of Audits S ECTION  2660 . Departure of Accountable Officer Before Settlement with Auditor. —  Any accountable officer who unlawfully leaves or attempts to leave the Philippine Islands without securing a certificate from the Insular Auditor showing that his accounts hav e been finally settled shall be punished by a fine not exceeding one thousand pesos or by imprisonment for a period not exceeding six months, or both. ARTICLE  I [1605-1; Comp., 665.] S ECTION  2661 . Failure of Accountable Officer to Render Account . — Every officer, whether in the service or separated therefrom by resignation or for cause, who is required by law or regulation to render account to the Insular Auditor, or to a district audi tor, and who fails so to do for a period of two months after such account should be rendered shall be punished by a fine not exceeding four thousand pesos or by imprisonment not exceeding two years, or both. [749-3; 1792-30.] S ECTION  2662 . Embezzlement or Malversation in Office . — Any officer who embezzles or makes personal use of any governmental funds or property for which he is accountable, or abstracts or misappropriates the same, or any part thereof, or is guilty of any ma lversation with reference thereto, or through his abandonment, fault, or negligence permits any other person to abstract, misappropriate, or make personal use of the same, shall, upon conviction, be punished by imprisonment for not less than two months nor m ore than ten years, and, in the discretion of the court, by a fine of not more than the amount of such funds. [1740-1.] Every person convicted hereunder shall also be ipso facto forever disqualified from holding any public office or employment of any nature whatever within the Philippine Islands. [1740-3.] The failure or inability of an accountable officer to have duly forthcoming any funds with which he is chargeable, upon the demand of any officer authorized Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Law Encyclopedia 2011 852