P.R. Laws tit. 13, § 33171
2019-02-20 00:00:00+00
Any person who, pursuant to §§ 31001 et seq. of this title, is required to pay any taxes or required by said sections or regulations established thereunder, to keep any records, or to furnish any information for purposes of computation, assessment, or collection of any taxes imposed by §§ 31001 et seq. of this title, who willingly fails to pay such taxes or to keep such records, or to furnish such information within the term or terms fixed by this Code or by regulations, shall, in addition to other penalties established by this part, be guilty of a third-degree felony.
History —Jan. 31, 2011, No. 1, § 6044.01, retroactive to Jan. 1, 2011.