P.R. Laws tit. 13, § 33183
(a) Jurisdiction to try cases related to violations and to impose penalties. — The Court of First Instance of Puerto Rico is hereby conferred the exclusive original jurisdiction to try all cases related to misdemeanors for violation of the provisions of §§ 32401 et seq. of this title and any regulations promulgated or to be promulgated for their enforcement. If, in any case of misdemeanor for violation of the provisions of §§ 32401 et seq. of this title or the regulations promulgated or to be promulgated for their enforcement, the accused presents to the consideration of the judge, not later than the date of trial, a certification issued by the Secretary attesting to having been imposed and having paid an administrative fine for the same violation for which a complaint or accusation has been filed, the court is hereby empowered to order that such case be shelved and overridden after paying to the Court Clerk any court fees incurred in processing the case up to that time.
(b) Tax evasion. —
(1) Any person shall be guilty of a fourth-degree felony if:
(A) He/she uses tax-exempt alcohol under the provisions of §§ 32401 et seq. of this title for purposes other than those specifically provided in §§ 32401 et seq. of this title. Such persons shall be required to immediately pay the taxes imposed by §§ 32401 et seq. of this title;
(B) he/she removes from an industrial plant any taxable product on which taxes have not been paid, without first having complied with the provisions of the law and the regulations in effect;
(C) he/she fraudulently removes or attempts to remove from a bonded warehouse any taxable item;
(D) he/she adds or mixes, or allows others to add or mix, any ingredient or substances to wine or beer after having paid in full the taxes imposed by §§ 32401 et seq. of this title, when such action is intended to increase the amount of such products with the purpose of defrauding the Government of Puerto Rico;
(E) he/she sells or disposes of taxable products, pursuant to the provisions of §§ 32401 et seq. of this title, or removes them from an industrial plant or maritime, ground, or air carrier company, or from the mail, without having paid the taxes imposed thereon in the manner specified in §§ 32401 et seq. of this title, or as prescribed by the Secretary, or
(F) he/she declares his/her products for purposes of §§ 32401 et seq. of this title in amounts under the true amount of distilled, introduced, imported, transferred, manufactured, or packaged, or who declares an alcohol content or amount or an alcoholic volume that does not conform to §§ 32401 et seq. of this title.
(2) If convicted of a felony, he/she shall be punished by a fine of not less than two thousand dollars ($2,000) nor greater than twenty thousand dollars ($20,000) and imprisonment for a minimum term of one (1) year and a maximum term of three (3) years.
(3) In all cases, the Secretary may also attach the spirits or alcoholic beverages, machinery, tools, instruments, containers, and any property found in the establishment of the violator and seize and sell the same in public auction for the benefit of the Government of Puerto Rico.
(c) Possession of products on which no taxes have been paid. —
(1) Any person who is in possession, or has at his/her disposal, in any location, except for persons duly authorized under §§ 32401 et seq. of this title, any products subject to taxation under §§ 32401 et seq. of this title, on which no taxes have been paid, shall be guilty of a misdemeanor and, upon conviction, shall be punished as follows:
(A) If possession is incidental to manufacturing such products, or if intended for business or distribution purposes, punishment by a fine of not less than two thousand dollars ($2,000) nor greater than four thousand dollars ($4,000), or by imprisonment for a minimum term of one (1) month and a maximum term of three (3) months for the first violation, and for the second and subsequent violations, by a fine of not less than five thousand dollars ($5,000) nor greater than eight thousand dollars ($8,000), or by imprisonment for a minimum term of three (3) months and a maximum term of six (6) months.
(B) In all other cases, punishment by a minimum fine of two thousand dollars ($2,000) and a maximum fine of four thousand dollars ($4,000), or imprisonment for a minimum term of one (1) month and a maximum term of three (3) months for the first violation, and for the second and subsequent violations, by a fine of not less than four thousand dollars ($4,000) nor greater than seven thousand dollars ($7,000), or by imprisonment for a minimum term of four (4) months and a maximum term of six (6) months.
(2) The Secretary shall seize such products and destroy or sell them at public auction for the benefit of the Government of Puerto Rico.
(d) Any person who has in his/her possession, as the owner or under his/her custody, any substance that has been treated to produce alcoholic fermentation and which, as a result of such treatment, is generating or has generated ethyl alcohol in a sufficient amount so as to convert it into a proper substance for distilling spirits, except for those persons who are duly authorized under §§ 32401 et seq. of this title, shall be guilty of a misdemeanor and, upon conviction, shall be punished as follows:
(1) For the first violation, punishment by a fine of not less than one thousand dollars ($1,000) nor greater than four thousand dollars ($4,000), or by imprisonment for a minimum term of one (1) month and a maximum term of three (3) months.
(2) For the second and subsequent violations, punishment by a fine of not less than three thousand dollars ($3,000) nor greater than eight thousand dollars ($8,000), or by imprisonment for a minimum term of four (4) months and a maximum term of six (6) months.
(3) The Secretary shall seize these substances and destroy them.
(e) Omitting or furnishing false or fraudulent information, denying reports or documents. —
(1) Any person shall be guilty of a fourth-degree felony if:
(A) He/she fails to comply with any provision of §§ 32401 et seq. of this title concerning the books required under such provisions. The Secretary may seize and sell for the benefit of the Government of Puerto Rico, any product which has not been registered;
(B) he/she fails to furnish to the Secretary any required certification or fails to notify the Secretary of any changes in the status or condition of, or in persons interested in firms or companies engaged in any taxable business under the provisions of §§ 32401 et seq. of this title, except for corporations;
(C) he/she submits or causes the false and fraudulent submittal of any of the certifications required under §§ 32401 et seq. of this title;
(D) he/she distills, rectifies, manufactures, treats, deals, has in a depository, or having had products subject to taxation under §§ 32401 et seq. of this title, refuses to furnish, or prevents documents or reports related to such products from being furnished to the Secretary at his/her request, or
(E) he/she refuses to render such reports as provided in §§ 32424(d), 32479, 32480, 32523, 32532 and 33231(i) of this title, upon requirement from the Secretary, or includes in such reports false or fraudulent information as inferred from such reports or other documents in a periodic inspection conducted by the Secretary.
(2) Any person who submits to the Secretary any information or documents which are not authentic or in which amounts for items or valuables which are not accurate or true or which state a number of items or valuables that is not accurate or true related to items received or transferred in any way, shall be subject, in addition to paying the corresponding taxes plus interest, surcharges, or fines as established, to the imposition of an administrative fine equal to two hundred percent (200%) of the value of the alcoholic beverages or distilled spirits moved from one location to another or otherwise transferred.
(3) When the applicable interest, surcharges, or fines arise from information obtained from the periodic inspections conducted by the Secretary, these shall be imposed the next day following the date of the last inspection conducted on the taxpayer, except when the taxpayer is able to furnish reliable attesting written evidence as to the fact that the difference found arose on a later date, in which case, these shall be imposed on such later date.
(f) Unauthorized stills and distillery buildings. — Any person shall be guilty of a felony-misdemeanor [sic] if:
(1) He/she refuses to disassemble and render unusable, to the satisfaction of the Secretary at his/her request, and within twenty-four (24) hours following such request, any still that he/she has in his/her possession as owner, lessee, or otherwise. The Secretary may recall such still and other devices and destroy them or sell them at public auction for the benefit of the Government of Puerto Rico, or
(2) he/she engages, without being authorized by the Secretary, in the manufacture of distilled spirits or alcoholic beverages in a building located at a distance of one hundred (100) meters or less from another building that houses a rectifying industry or any industry that manufactures products in which alcohol is used.
(g) Possession of unregistered stills. — Any person who has in his/her possession or under his/her custody or at his/her disposal, be it as the owner, lessee, depository, guardian, or in any other capacity, an assembled or disassembled still that is not registered with the Alcoholic Beverage and License Bureau; or who fails to register a still in his/her possession, as a deposit or under his/her custody or at his/her disposal in any way; or who prevents or hinders the Secretary from freely inspecting such still, shall be guilty of a misdemeanor for the first violation; and for the second and subsequent violations, he/she shall be guilty of a felony. The Secretary shall attach any unregistered still, and seize the same and sell it for the benefit of the Government of Puerto Rico, or if he/she deems it convenient, he/she shall destroy such still.
(h) Obstruction of inspection. — Any person who prevents or obstructs the inspection to be conducted by the Secretary on business establishments, industrial plants, or products subject to taxation under §§ 32401 et seq. of this title, shall be guilty of a misdemeanor.
(i) Bonds. — Any person who engages or continues to engage in the industry of distilling, rectifying, manufacturing, or storing products subject to taxation under the provisions of §§ 32401 et seq. of this title without having posted a bond in such manner and pursuant to such conditions as §§ 32401 et seq. of this title requires, shall be guilty of a misdemeanor. The Secretary may also suspend his/her permit for a term of not less than one (1) year or cancel his/her permit definitely.
(j) Labeling. —
(1) Any person shall be guilty of a misdemeanor if:
(A) He/she has in his/her possession within a business establishment or at his/her disposal, beverages which, although duly bottled or canned and labeled pursuant to the provisions of §§ 32401 et seq. of this title, have been subsequently mixed, altered, or diluted and are not consistent with the description made on the label.
(B) He/she produces, imports, introduces, or has in his/her possession for sale fermented or non-fermented malt beverages and the bottle cap or cylindrical body of the can do not bear the phrases “Puerto Rico”, “Impuesto Pagado”, or “Tax Paid” as required under §§ 32401 et seq. of this title.
(2) Any person shall be guilty of a third-degree felony if:
(A) He/she produces, imports, or introduces into Puerto Rico alcoholic beverages that are taxable and which are not labeled pursuant to the provisions of §§ 32401 et seq. of this title, or
(B) he/she produces, imports, or introduces alcoholic beverages whose alcoholic content is falsely or incorrectly stated on the label.
(k) Forgery of licenses; destruction of lock; installations with the purpose to defraud, retroactive to Jan. 1, 2011. —
(1) Any person shall be guilty of a third-degree felony if, with the intent to defraud:
(A) He/she forges, falsifies, or alters a license or statement or a payment receipt of taxes used under the provisions of §§ 32401 et seq. of this title; or
(B) he/she uses, sells, or has in his/her possession any of such licenses or statements or payment receipts of taxes that have been forged, falsified, or altered; or any sheet or stamp that was used or which could be used in preparing them; or
(C) he/she resumes the use of any license or statement on the payment of taxes which under §§ 32401 et seq. of this title should be cancelled, or
(D) he/she provides false information on a license application or on an import or introduction statement pursuant to §§ 32401 et seq. of this title; and
(2) Any person who:
(A) Destroys, breaks, or deteriorates or who attempts to destroy, break, or deteriorate any lock, padlock, security seal placed at any distillery, brewery, warehouse, depository, freight car, motor vehicle, container, device, room, or building duly authorized by the Secretary; or who, without breaking or deteriorating them, opens such lock, padlock, depository, freight car, container, or device, or the door or other part of such warehouse, room, or building which has been under lock and key or duly sealed off by the Secretary, or
(B) installs in an industrial plant, or in a warehouse devoted to the manufacture or storage of distilled spirits or alcoholic beverages, a tap, a tube, a valve, or any other device or mechanism with the intent to defraud the Government of Puerto Rico.
(l) Attempt to obstruct or delay action by the Secretary. —
(1) Any person who attempts by threat or violence to prevent the Secretary from complying with any requirement imposed on him/her under §§ 32401 et seq. of this title, or who willingly shows resistance to such official in the discharge of his/her duty by employing open force or violence, shall be guilty of a third-degree felony.
(2) Any person who resists, delays, or disturbs the Secretary in the application of the provisions of §§ 32401 et seq. of this title, insofar as there is no other penalty established, shall be guilty of a fourth-degree felony.
(m) Penalty. —
(1) Any person who violates or fails to observe the provisions of §§ 32401 et seq. of this title which are not classified with a particular penalty, shall be guilty of a misdemeanor, and upon conviction, he/she shall be punished by a fine of not less than one thousand dollars ($1,000) nor greater than two thousand dollars ($2,000), or by imprisonment for a term of not less than thirty (30) days and not greater than six (6) months.
(2) Any person who knowingly assists, or allows, or otherwise helps another person to violate or to fail to observe any provision under §§ 32401 et seq. of this title, shall be guilty of the same crime committed by the other person as classified under the applicable provision of law. In such cases, the accessory of the crime in question may present as mitigating circumstances related to the applicable penalty, the fact that he/she derived no economic benefit from the transactions or that his/her actions or omissions arose from the regular course of his/her work.
History —Jan. 31, 2011, No. 1, § 6045.03, retroactive to Jan. 1, 2011.