Any person who commits malversation of public funds, robbery or theft of relief goods intended for calamity victims shall be punished by an imprisonment of not less than twelve years or more than twenty years, or a fine equivalent to the amount embezzled, robbed, or unlawfully taken, but in no case less than twenty thousand pesos (P20,000.00), or both such fine and imprisonment, at the discretion of the court. In case the offender is a government official/employ ee, he shall, in addition to the penalty provided herein, be dismissed from the service and disqualified from holding any public office.