P.R. Laws tit. 13, § 33162
(a) Fraudulent exemption claim. — Any taxpayer who fraudulently and with the intent to evade his/her tax liability furnishes to a merchant, or to any agent of the Government of Puerto Rico, an exemption certificate or any other documents that attest to his/her right to exemption, shall be liable for the payment of taxes and a penalty of two hundred percent (200%) of the sales and use tax.
(b) Fraudulent credit claim. — Any merchant who fraudulently and with the intent to evade his/her tax liability fraudulently claims a credit under the provisions of §§ 32001 et seq. of this title shall be liable, in addition to paying taxes, for paying a penalty equal to double the credit unlawfully claimed, plus the corresponding interest and surcharges.
(c) Forgery of exemption certificate or possession of fraudulent exemption certificate. — Any person who in any way forges an exemption certificate or who knowingly owns a fraudulent exemption certificate, shall be subject to a penalty of ten thousand dollars ($10,000) for each forged exemption certificate or for any such certificates in his/her possession.
(d) For failure to require and keep a copy of the exemption certificate or other document attesting to the right to exemption. — Any merchant who fails to require or keep a copy of the exemption certificate or any other document that attests to the right to exemption, as provided in §§ 32027, 32055, 32056, 32057 and 32058 of this title shall be liable for payment of taxes and a penalty of fifty percent (50%) of the sales and use tax.
(e) Failure to notify sale of a taxable item by a tax-exempt person or failure to require proof of payment of sales and use tax or the right to exemption. — Any person who has availed him/herself of the exemptions provided in §§ 32055, 32058 and 32059 of this title, and sells, transfers, or otherwise alienates the taxable item that enjoyed the exemption granted and fails to comply with the provisions of §§ 32055, 32058(b) and 32059 of this title, shall be subject to a penalty of five hundred dollars ($500) for each taxable item sold, transferred, or otherwise alienated.
(f) Failure to pay sales and use tax when buying taxable items from tax-exempt persons. — Any person who acquires a taxable item that enjoyed the exemption granted in §§ 32058 and 32059 of this title and fails to pay taxes under the provisions of §§ 32055, 32058(b) and 32059 of this title, shall be liable for payment of taxes and a penalty of fifty percent (50%) of sales and use tax.
History —Jan. 31, 2011, No. 1, § 6043.02, retroactive to Jan. 1, 2011.