P.R. Laws tit. 13, § 33144
(a) Jurisdiction to try infringement cases and to impose penalties.— Exclusive original jurisdiction is hereby conferred to the Court of First Instance of Puerto Rico to try all cases of misdemeanors for violations of the provisions of §§ 31601 and 32401 et seq. of this title, relating to license fees, as well as the regulations promulgated or to be promulgated for the enforcement thereof. If in any case of misdemeanor for violations of the provisions of §§ 31601 and 32401 et seq. of this title, relating to license fees, or the regulations promulgated or to be promulgated for the enforcement thereof, the accused presents for the consideration of the Judge not later than the date the case is to be tried, a certification issued by the Secretary attesting that an civil fine has been imposed and collected on account of the same infraction that caused the complaint or accusation in lieu of a criminal accusation, the court is empowered to decree that said case be shelved and overridden, after paying to the Court Clerk for court costs incurred in processing the case up to that time.
(b) Crimes related to holding, or absence of a license.—
(1) A person shall be guilty of a misdemeanor if:
(A) He/she engages or continues to engage in a trade, business, or occupation that requires a license or permit under the provisions of §§ 31601 and 32401 et seq. of this title without obtaining or renewing the corresponding license in the manner and within the term established in §§ 31601 and 32401 et seq. of this title, or whose license has been revoked;
(B) He/she is engaged in the manufacture, import, or sale of alcohol or beverages that are taxable under the provisions of §§ 32401 et seq. of this title and which require licenses as established under §§ 31601 and 32401 et seq. of this title, and he/she fails to comply with or violates such provisions;
(C) He/she is engaged or continues to engage in the business of distilling, rectification or manufacture of products that are taxable under §§ 32401 et seq. of this title, in a building that houses a similar industry belonging to another person who holds a license under §§ 31601 or 32401 et seq. of this title;
(D) he/she holds a license as an alcoholic beverage wholesaler and sells alcoholic beverages to persons who do not hold a license as alcoholic beverage dealers;
(E) he/she sells, gives away, or supplies alcoholic beverages to a person under the age of eighteen (18), whether for the latter’s personal use or for the use of another person, or who employs persons under the age of eighteen (18) to sell alcoholic beverages;
(F) he/she, after having been issued a license as a dealer of alcoholic beverages at wholesale or at retail, opens a door, window, or any other opening that communicates the business directly with a residence;
(G) he/she holds a Category “B” dealer license of alcoholic beverages at retail, and he/she allows the consumption of alcoholic beverages in his/her establishment or premises.
(H) he/she holds a Category “C” dealer license of alcoholic beverages at retail, and he/she allows the consumption of alcoholic beverages in his/her establishment or premises.
(I) he/she transfers his/her license and distilled spirits or alcoholic beverages in stock to another establishment or building without the previous authorization of the Secretary.
(c) Counterfeit licenses.— Any person shall be guilty of a third-degree felony:
(1) Whenever, with the intent to defraud:
(A) He/she forges, falsifies, or alters any one of the licenses provided in §§ 31601 et seq. of this title; or
(B) he/she uses, sells, or is in possession of any such forged, falsified, or altered license, or any plate or stamp that has been used or which could be used to prepare such license, or
(C) he/she again uses any license which, under §§ 31601 et seq. of this title, should be cancelled.
(d) Crimes related to omitting information or furnishing false or fraudulent information, denying reports or documents.— Any person who fails to notify the Secretary of any change in the status or condition of, or in persons interested in firms or companies engaged in any business that requires a license pursuant to the provisions of §§ 31601 et seq. of this title, except for corporations, shall be guilty of a fourth-degree felony.
(e) Obstruction of inspection.— Any person who prevents or obstructs the inspection by the Secretary of business establishments, industrial plants, or products subject to the payment of license fees established in §§ 31601 et seq. of this title shall be guilty of a third-degree felony.
(f) Attempt to obstruct or delay the Secretary’s action.—
(1) Any person who attempts, by means of threats or violence, to prevent the Secretary from discharging any obligation imposed under §§ 31601 et seq. of this title, or who knowingly shows resistance to such official in the discharge of his/her duty by employing open force or violence shall be guilty of a third-degree felony.
(2) Any person who resists, delays, or hinders the Secretary in the application of the provisions of §§ 31601 et seq. of this title, related to license fees, provided there is no other penalty imposed, shall be guilty of a fourth-degree felony.
(g) Administrative fine; license cancellation.—
(1) When the Secretary determines that an adult entertainment machine is operating without internal revenue licenses, or has been altered in violation of the Games of Chance Act, §§ 71 et seq. of Title 15:
(A) The owner of such machine, and
(B) the owner, lessee, or titleholder of the business establishment where the machine is operated shall be subject, in addition to any other criminal or civil sanctions applicable under this Code, to the sanctions described in clauses (2), (3), and (4) of this subsection.
(2) An administrative fine of five thousand dollars ($5,000) for each violation.
(3) The cancellation of all licenses granted by the Department of the Treasury to the owner of the adult entertainment machine described in clause (1), or to the owner, lessee, or titleholder of the business where such adult entertainment machine is being operated, such as the license to sell alcoholic beverages, to sell cigarettes, and any other license.
(4) As for repeat offenders, the Secretary shall have the power to cancel or permanently revoke all internal revenue licenses, permits, and/or labels issued by him/her in favor of such owner of adult entertainment machines described in clause (1) or such owner, lessee, or titleholder of the business where such adult entertainment machine is being operated.
History —Jan. 31, 2011, No. 1, § 6042.14, retroactive to Jan. 1, 2011; Dec. 10, 2011, No. 232, § 166.