P.R. Laws tit. 13, § 33136
Any person who submits to the Secretary any documents that are not authentic or which contain numbers of items or valuables that are not accurate or true with respect to items received, shall be subject, in addition to paying the corresponding taxes plus surcharges and interest, to the imposition of an administrative fine equal to fifty percent (50%) of the value of the merchandise thus introduced. Furthermore, and subject to the discretion of the Secretary, from that point thereafter, he/she may not open any van he/she may receive, unless he/she does so with a fiscal official present, who, together with the taxpayer, shall examine the contents, and if he/she does so without a fiscal official present, he/she shall be guilty of a fourth-degree felony.
History —Jan. 31, 2011, No. 1, § 6042.06, retroactive to Jan. 1, 2011.