P.R. Laws tit. 13, § 33173
(a) Any person who willingly violates the provisions of § 31165 of this title, relating to prohibited acts, unless a document is presented which credits lien cancellation, shall, in addition to any other penalty provided for in this part, be liable for all taxes, plus any additions thereto, not paid as a result of said violation, except in cases covered by § 31165(a)(3) of this title, in which case, the violation shall constitute a misdemeanor.
(b) For purposes of § 31165(a) of this title, it shall be presumed that the persons referred to in such section were fully aware of the death of the decedent when they engaged or allowed others to engage in any of the actions prohibited under such subsection (a). Satisfactory proof of unawareness of the death of the decedent when engaging or allowing others to engage in such actions shall relieve such persons from liabilities as prescribed in this section.
History —Jan. 31, 2011, No. 1, § 6044.03, retroactive to Jan. 1, 2011; Dec. 10, 2011, No. 232, § 172.