Short answer. Yes. Article 218 expressly covers any public officer, whether still in the service or separated from it by resignation or any other cause, who fails to render legally required accounts. The text quoted here already reflects Republic Act No. 10951, which revised this Code's fines. Resignation does not erase this liability.
What the law says
Any public officer, whether in the service or separated therefrom by resignation or any other cause, who is required by law or regulation to render account to the Commission on Audit, or to a provincial auditor and who fails to do so for a period of two (2) months after such accounts should be rendered shall be punished by prisión correccional in its minimum period, or by a fine ranging from Forty thousand pesos (₱40,000) to One million two hundred thousand pesos (₱1,200,000), or both.
Revised Penal Code, Article 218 — Failure To Render Accounts. Read the full provision →
Resignation is written into the article, not left out of it
Article 218 does not limit itself to officers who are currently employed. It applies to any public officer, whether in the service or separated therefrom by resignation or any other cause. The drafting anticipates exactly the situation you are asking about: an officer who has already left office, for whatever reason, including resignation. The obligation to account, and the criminal liability for failing to do so, follows the officer past the end of their tenure rather than expiring the moment they step down.
What actually triggers the offense
The article requires more than simply having once held office. Liability attaches to someone "required by law or regulation to render account to the Commission on Audit, or to a provincial auditor" who then "fails to do so for a period of two (2) months after such accounts should be rendered." So there has to be an actual legal or regulatory duty to render accounts, and the two-month window has to have lapsed after the accounts were due. Resignation does not shorten, extend, or excuse this deadline; the accounting obligation and its timeline exist independently of whether the officer is still employed.
The penalty, current as of Republic Act No. 10951
The text quoted above already reflects the amounts fixed by Republic Act No. 10951, which revised the fines and property values throughout the Revised Penal Code in 2017. The article punishes the offense by prisión correccional in its minimum period, or by a fine ranging from forty thousand pesos to one million two hundred thousand pesos, or both. Older printings of the Code may still show much smaller, pre-2017 figures, so anyone checking this provision against an older source should confirm they are looking at the Republic Act No. 10951 amounts, not the original ones.
Why the law extends liability past resignation
The rule makes sense once you consider what the offense protects: public funds and property that were entrusted to the officer while in office. Resigning does not automatically settle those accounts or discharge the duty to report on them, so the law refuses to let resignation become a way to avoid answering for how public money was handled. A former officer who resigned specifically to sidestep an accounting obligation gains nothing from that timing under Article 218.