P.R. Laws tit. 13, § 33181
(a) Delinquent payments. — The Secretary may impose, in addition to surcharges and interest as otherwise provided in this Code, administrative fines not to exceed ten thousand dollars ($10,000) in each case for delinquent payments. The provisions of this subsection shall by no means prevent prosecution and punishment by the court of such action or omission that constitutes a crime.
(b) Failure to meet container, label, sticker, or bottle cap requirements. — Any manufacturer, importer, introducer, wholesale or retail dealer who has in his/her possession distilled spirits, alcoholic beverages, any malt product, whether fermented or non-fermented, or beer, whose containers, labels, stickers, and bottle caps do not meet the requirements established in §§ 32401 et seq. of this title, shall be guilty of a misdemeanor.
(c) Violation of § 32492 of this title. —
(1) Any carrier who violates the provisions of § 32492(a) of this title, shall be guilty of a misdemeanor, and shall also be required to pay the corresponding taxes on such merchandise, including surcharges, interest, administrative fines, and all other penalties established in the Code, if the taxpayer does not make such payment.
(2) Any importer or dealer who, in violation of the provisions of § 32492(b) of this title, removes alcoholic beverages from the custody of Customs without the previous written consent of the Secretary shall be guilty of a misdemeanor.
(d) Violation of § 32557 of this title. — Any person who holds a license as a Category “B” or Category “C” retail alcoholic beverage dealer, who allows consumption of alcoholic beverages in his/her establishment or within his/her premises, shall be guilty of a misdemeanor.
History —Jan. 31, 2011, No. 1, § 6045.01, retroactive to Jan. 1, 2011.