P.R. Laws tit. 13, § 33112
2019-02-20 00:00:00+00
Any person who, pursuant to §§ 30041 et seq. of this title, is required to pay any taxes or estimated taxes, or who is required by law or regulations established thereunder to keep any records or to furnish any information for purposes of computation, assessment or charging any estimated taxes or taxes imposed by §§ 30041 et seq. of this title, who willingly fails to pay such estimated or other taxes, to keep such records or to furnish such information within the term or terms imposed by §§ 30041 et seq. of this title or by regulations, in addition to other penalties established by this part, shall be guilty of a misdemeanor.
History —Jan. 31, 2011, No. 1, § 6041.02, retroactive to Jan. 1, 2011.