P.R. Laws tit. 13, § 33116
2019-02-20 00:00:00+00
If a taxpayer violates or attempts to violate § 30282 of this title, there shall be added, as part of the tax, and in addition to any other penalties, the twenty-five percent (25%) of the amount of taxes or tax deficiency, together with interest at an annual rate of ten percent (10%) starting on the date taxes became due and payable.
History —Jan. 31, 2011, No. 1, § 6041.06, retroactive to Jan. 1, 2011.