P.R. Laws tit. 33, § 4902
Any person who takes an oath, makes a statement or declaration, testifies, deposes or certifies the truth before any competent court, body, officer or person and states that any material or important fact is true knowing that it is false, or who categorically states a material or important fact without being certain that it is true shall incur perjury and the punishment for a fourth degree felony shall be imposed upon said person.
If under the circumstances set forth in the previous paragraph, any person gives two (2) or more inconsistent testimonies, declarations, depositions or certifications, he/she shall also incur perjury. In this case, it shall be necessary to establish the truth or falsehood of the stated facts.
For purposes of this section, “body” shall include any institution with quasi-judicial, quasi-legislative or quasi-adjudicative powers.
History —June 18, 2004, No. 149, § 274, eff. May 1, 2005.