P.R. Laws tit. 13, § 33131
(a) General. — The Secretary may administratively impose to and collect from, in addition to the surcharges and interest provided in this part, an administrative fine not greater than twenty thousand dollars ($20,000) for each violation, any person who violates any of the provisions of §§ 31601 et seq. of this title, regarding excise taxes, or the regulations thereunder. The amount of such fine shall be determined pursuant to the magnitude of the violation and no amount exceeding two thousand dollars ($2,000) shall be imposed, except in cases involving fraud, tort, systematic evasion, or when the commission of the prohibited act or the omission of the mandated act could seriously compromise the efficiency of the administration of §§ 31601 et seq. of this title, regarding excise taxes, pursuant to such regulations as the Secretary may adopt.
(b) Special. — As for repeat offenders who violate the provisions of §§ 31601 et seq. of this title, regarding excise taxes:
(1) If they declare an amount of items that is less than that introduced, transferred, sold, used, acquired, or consumed; or
(2) if they declare a taxable price in Puerto Rico that is inconsistent with the provisions of this Code; or
(3) if they present commercial invoices that are not authentic, or which indicate an incorrect amount of items; or
(4) if they falsify the extent or the nature of the discounts credited in their favor, or
(5) if they systematically fail to declare any items or merchandise that they trade and sell at a market price comparable to that of their competitors, who indeed pay such taxes, and fail to show to the satisfaction of the Secretary that their actions were due to an error in good faith or to inadvertence, the Secretary, in lieu of the general administrative fine established in subsection (a), may administratively impose and collect, in addition to the surcharges and interest provided in this part, a special administrative fine for an amount not less than fifty percent (50%) and not greater than one hundred percent (100%) of the taxes owed.
(c) In the cases indicated in subsection (b), if the person voluntarily discloses having incurred such violation to the Secretary and furnishes information on the true amount owed in taxes, or in any other way cooperates with the Department to determine the deficiency, the Secretary may treat the debt as a regular debt and not impose a special administrative fine. This benefit for voluntary disclosure may not be granted to any taxpayer who seeks to avail him/herself of such benefit after an investigation has been initiated and after having found any evidence implying fraud, or in cases in which there has been an attempt to coerce public officials, or in cases in which there is connivance with such public officials.
History —Jan. 31, 2011, No. 1, § 6042.01, retroactive to Jan. 1, 2011.