P.R. Laws tit. 13, § 33194
(a) Any person who, in violation of the provisions of §§ 32236 and 32237 of this title, fails to remit the value-added tax in the manner and on the date established herein, shall be subject to a penalty of not less than twenty-five percent (25%) nor greater than fifty percent (50%) of the deficiency, as determined.
(b) As for repeat offenses, the penalty provided herein shall be one hundred percent (100%) of the amount of the deficiency, as determined.
(c) For purposes of this subsection, the term “deficiency” shall mean the amount by which the amount of the tax that should have been deposited exceeds the amount, if any, of the tax that was deposited on the due date set therefor.
(d) The Secretary may exempt from the penalty established herein, any person who shows that failure to comply with the provisions of § 32236 of this title was due to circumstances beyond his/her control.
History —Jan. 31, 2011, No. 1, added as § 6046.05 on Sept. 30, 2015, No. 159, § 33.