P.R. Laws tit. 10, § 673
(a) It shall be unlawful for any person, except as permitted by rule, regulation, or order of the Secretary, willfully to destroy, mutilate, or alter any account, book, or other document the preservation of which is required pursuant to § 672(a) of this title.
(b) It shall be unlawful for any person to make any untrue statement of a material fact in any application for registration, application, report, account, record, or other document filed or transmitted pursuant to this chapter or the keeping of which is required pursuant to § 672(a) of this title. It shall be unlawful for any person so filing, transmitting, or keeping any such document to omit to state therein any fact necessary in order to prevent the statements made therein, in the light of the circumstances under which they were made, from being materially misleading. For the purposes of this subsection, any part of any such document which is signed or certified by an accountant or auditor in his capacity as such shall be deemed to be made, filed, transmitted, or kept both by such accountant or auditor, as well as by the person filing, transmitting or keeping the complete document.
History —Oct. 19, 1954, No. 6, p. 220, § 13, eff. Jan. 1, 1955.