What happens when there is a delay in the review, approval and implementation of the SMV?

Any government official who delays, without justifiable cause, the review, approval and implementation of the SMV, the conduct of general revisions, or cause the improper use thereof shall be punished by a fine equivalent to the official’s or employee’s six (6) months basic salary or suspension from the service for a period not exceeding one (1) year, or both, at the discretion of the competent authority.