New Basis for daily computation of Subsidiary Penalty
He shall be subject to a subsidiary personal liability at the rate of one day for each amount equivalent to the highest minimum wage rate prevailing in the Philippines at the time of the rendition of judgement of conviction by the trial court.
Subsidiary penalty shall be proper only if the accused has no property with which to pay the fine and not as a matter of choice on his part by opting to go to jail instead of paying.
No Subsidiary Penalty shall be imposed where:
1. Penalty is higher that Prision Correctional or 6 years.
2. Additional penalty for habitual delinquency.
3. Non-payment of reparation of indemnification.
4. Penalty imposed is fine and another without fixed duration.
5. Non-payment of costs.
6. Non-payment of taxes in case of insolvency.
7. If not expressly stated in the judgement.
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