P.R. Laws tit. 13, § 512
If any collector or agent shall sell or assist in selling any real or personal property knowing it to be exempt from attachment; or that the taxes for which it is sold have been paid; or shall knowingly and wilfully sell or assist in selling any personal or real property whatsoever for the payment of taxes to defraud the owner thereof; or shall in any way restrain bidders in any manner, or shall knowingly or intentionally issue a certificate of purchase of real property so sold, he/she shall be deemed guilty of a misdemeanor and, upon conviction thereof, shall be sanctioned by a fine of five hundred (500) dollars or imprisonment for a term of six (6) months, or both penalties, at the discretion of the court, and shall be liable to pay the injured party all damages sustained by him/her on account thereof, and all such sales shall be void.
If any collector or agent showed implicitly or expressly offer to the bidders guarantees on the validity of the title, quality, size or condition of the property, he/she shall be subject to the penalties stated in the preceding paragraph, but the sale shall be valid.
History —Political Code, 1902, § 345; Mar. 10, 1904, p. 167, § 39; Aug. 6, 1991, No. 48, § 4.