P.R. Laws tit. 13, § 33166
(a) Undue collection of sales and use tax.— Any merchant who withholds the sales and use tax in excess of what is required in § 32025 of this title, shall be subject to a penalty of one hundred dollars ($100) for each receipt, invoice, voucher, or other proof of sale.
(b) Failure to keep documents.—
(1) Any merchant who fails to meet the requirements imposed on § 32025 of this title shall be subject to a penalty of up to twenty thousand dollars ($20,000) for each violation.
(2) Any merchant or buyer who fails to meet the requirements of subsection (a) or (b)(2) of § 32147 of this title shall be subject to a penalty not greater than five hundred dollars ($500) for each violation.
(c) Any vendor or person who in any way refuses to have installed, either by the Secretary or his/her authorized representative, or to allow the use of a fiscal terminal, application, or other electronic medium, or who disconnects, removes, alters, destroys, modifies, manipulates, or intervenes with a fiscal terminal, application, or other electronic medium, or who in any way obstructs the inspections or oversight operations conducted by the Secretary or his/her authorized representative in accordance with §§ 32051(a)(3), 33241(a)(2)(C), and 33241(a)(4) of this title, shall, in addition to any other penalty provided for in this Code and any crime established in this Code or the Penal Code, be imposed a penalty of up to twenty thousand dollars ($20,000) for each infraction, unless such violation is due to a reasonable cause
History —Jan. 31, 2011, No. 1, § 6043.06, retroactive to Jan. 1, 2011; Dec. 10, 2011, No. 232, § 171.