P.R. Laws tit. 32, § 3171
If any summons or requirement issued by the Secretary of the Treasury of Puerto Rico or by his agents pursuant to the powers granted to them by law is not duly complied with, said official may appear before the Court of First Instance of Puerto Rico and request of said Court to direct that such summons or requirement be obeyed. The Court of First Instance of Puerto Rico shall have exclusive jurisdiction to issue orders directing compliance with any summons or requirement authorized by the Secretary of the Treasury of Puerto Rico or by his agents pursuant to law and to direct the presentment of any evidence, documentary or otherwise, that the Secretary of the Treasury of Puerto Rico or his agents may have previously required. Disobedience to such orders shall constitute contempt of court.
History —Mar. 20, 1951, No. 27, p. 58, § 1.