P.R. Laws tit. 13, § 33140
(a) Any person, other than a duly authorized official, employee, or internal revenues agent of the Department of the Treasury, who destroys, breaks, or damages, or who attempts to destroy, break, or damage any padlock, lock, seal, or security seal placed on any warehouse, van, depository, wagon, package, device, room, or building by an official or internal revenue agent, or who opens the lock or door to, or who enters any of the aforementioned places, shall be guilty of a third-degree felony.
(b) Once a taxpayer, consignee, or carrier has been authorized, whether directly or through his/her authorized representative, to move the van from the premises of the carrier company, he/she shall be responsible and be guilty of a third-degree felony as of that time for breakage of the security seal, lock, padlock, or seal of the van, if such device was not broken in presence of a fiscal official of the Department.
History —Jan. 31, 2011, No. 1, § 6042.10, retroactive to Jan. 1, 2011.