G.R. No. L-2717

FACTS:
Feliciano Ejercito, the duly qualified municipal treasurer of Irosin, Sorsogon, was found short in his accounts in the amount of 1,167.07 pesos after an examination. This shortage included a sum of 253.45 pesos which he had disbursed for payments later disallowed by the provincial treasurer as illegal. He was charged with the crime of embezzlement of public funds. During the trial and before the rendition of final judgment, Ejercito paid the full amount of 1,167.07 pesos to the provincial treasury. The trial court convicted him and sentenced him to imprisonment.

ISSUE:
Whether the accused, having made restitution of the embezzled funds before final judgment, is entitled to a mitigation of his criminal liability under Article 392 of the Penal Code.

RULING:
Yes. The Supreme Court applied the doctrine established in United States vs. Francisco J. Reyes, which holds that restitution of embezzled public funds made during the trial or prior to the rendition of final judgment shall be considered in favor of the accused. The crime is governed by Article 392, not Article 390, of the Penal Code. Consequently, the penalty is reduced from imprisonment to the accessory penalties of temporary special disqualification and a fine. The amount embezzled was adjusted to 913.62 pesos, crediting the 253.45 pesos for which the accused was found to have no criminal intent, though he remained civilly liable for it. With no modifying circumstances, the penalty was imposed in its medium degree. The judgment of the trial court was reversed. Feliciano Ejercito was sentenced to temporary special disqualification from public office and the right of suffrage for eight years and one day, and to pay a fine equivalent to 25 percent of the amount embezzled (228 pesos, 39 centimos, 4 octavos).