P.R. Laws tit. 13, § 10819
All natural or juridical persons who provide false information for the purpose of availing themselves of the incentives provided by this chapter, or who without authorization publish or reproduce books or violate or incite violation of these provisions, shall be sanctioned with the penalty of imprisonment of not less than thirty (30) days nor of more than six (6) months or with a fine of not less than five hundred dollars ($500) nor of more than one thousand dollars ($1,000), or with both penalties at the discretion of the court.
However, the Secretary of the Treasury is authorized to establish through regulations, according to the provisions of §§ 2101 et seq. of Title 3, known as the “Uniform Administrative Procedures Act of the Commonwealth of Puerto Rico”, those administrative fines or other penalties he/she may deem pertinent.
History —Sept. 29, 2004, No. 516, § 11.