(Source : Nyingma Monlam Book Vol 23)
Before you skip this, dear readers, please note the gravity of this topic. Mipham Rinpoche (a great Bodhisattva, Manjushri himself) states that the consequences of disrespecting these representations of the Triple Gems are extremely serious, similar to that of the five heinous acts (eg, killing your parents etc.) Karmic repercussions are caused by oneself and ripens on oneself, no matter what your opinion may be. So it is good to educate oneself on these topics.