Section 11. Penalties. - The following penalties shall be imposed for violation of any provision of this Act:

1. For failure or refusal to register a SIM. - The following fines shall be imposed upon the PTEs who shall fail or refuse to register a SIM, without valid reason, despite compliance by the end-user with the requirements for SIM registration under this Act:

   1. First offense: a fine of not less than One hundred thousand pesos (P100,000.00) but not more than Three hundred thousand pesos (P300,000.00);

   2. Second offense: a fine of not less than Three hundred thousand pesos (P300,000.00) but not more than Five hundred thousand pesos (P500,000.00); and

   3. Third and subsequent offense: a fine of not less than Five hundred thousand pesos (P500,000.00) but not more than One million pesos (P1,000,000.00) for every offense thereof;

2. For breach of confidentiality. - The penalty of a fine of not less than Five hundred thousand pesos (P500,000.00) but not more than Four million pesos (P4,000,000.00) shall be imposed upon PTEs, its agents or its employees who shall directly or indirectly reveal or disclose any information or data of an end-user obtained during the registration requirement under this Act, unless otherwise permitted by this Act or other laws;

3. For breach of confidentiality due to negligence. - The penalty of a fine of not less than Five hundred thousand pesos (P500,000.00) but not more than Four million pesos (P4,000,000.00) shall be imposed upon PTEs, its agents or its employees who, due to negligence, shall reveal or disclose any information or data of an end-user obtained during the registration requirement of this Act;

4. For providing false or fictitious information or for using fictitious identities or fraudulent identification documents to register a SIM. -The penalty of imprisonment ranging from six (6) months to two (2) years, or a fine of not less than One hundred thousand pesos (P100,000.00) but not more than Three hundred thousand pesos (P300,000.00), or both, shall be imposed upon anyone who provides false or fictitious information or who uses a fictitious identity or fraudulent identification documents to register a SIM;

5. For spoofing a registered SIM. - The penalty of imprisonment of no less than six (6) years, or a fine of Two hundred thousand pesos (P200,000.00), or both, shall be imposed upon anyone who causes to transmit misleading or inaccurate information about the source of the phone call or text message, with the intent to defraud, cause harm, or wrongfully obtain anything of value, unless such transmission is exempted in connection with: (1) authorized activities of law enforcement agencies; or (2) a court order specifically authorizing the use of caller ID manipulation;

6. For sale of a stolen SIM. - The penalty of imprisonment ranging from six (6) months to two (2) years, or a fine of not less than One hundred thousand pesos (P100,000.00) but not more than Three hundred thousand pesos (P300,000.00), or both, shall be imposed upon the PTEs, its agents, resellers, or any entity that will engage in the sale of stolen SIM as provided under this Act.

   If the offender is a corporation, partnership or any juridical person, the penalty shall be imposed upon the responsible officers, as the case may be, who participated in, or by their gross negligence, allowed the commission of the crime; and

7. For sale or transfer of a registered SIM without complying with the required registration. -The penalty of imprisonment ranging from six (6) months to six (6) years, or a fine of One hundred thousand pesos (P100,000.00) to Three hundred thousand pesos (P300,000.00), or both, shall be imposed upon anyone who sells or transfers a registered SIM without complying with the required registration under this Act.

   Any person who abets or aids in the commission of any of the offenses enumerated in this Act shall be held liable as a co-principal.

   A prosecution under this Act shall be without prejudice to any liability or violation of any provision of the Revised Penal Code, as amended, or special laws.