P.R. Laws tit. 24, § 15009
(a) Revocation of license and civil penalty. — Besides or instead of any other civil or criminal remedy provided by law, after determining that any natural or juridical person or a distributor has violated the provisions of § 15006(c) of this title or any regulation adopted pursuant to this chapter, the Secretary of the Treasury may revoke or suspend the license of a cigarette dealer in the manner provided by the Section [sic] of Act No. 120 of October 31, 1999 [sic], as amended, known as the “Puerto Rico Internal Revenue Code of 1994”. Every label fixed or sale or offer to sell cigarettes in violation of § 15006(c) of this title shall constitute a separate violation. For each violation of this chapter, the Secretary of the Treasury may also impose a civil penalty in an amount that shall not be greater that five hundred percent (500%) of the retail value of the cigarettes or five thousand dollars ($5,000) in a determination as to the violation of § 15006(c) of this title or any regulations adopted pursuant to this chapter.
(b) Contraband and confiscation. — Any cigarettes sold, offered for sale or possessed for sale in Puerto Rico in violation of § 15006(c) of this title shall be deemed as contraband under Section 8140 [sic] of Act No. 120 of October 31, 1999 [sic], as amended, known as the “Puerto Rico Internal Revenue Code of 1994”, and said cigarettes shall be subject to seizure and confiscation as provided in said Section, and all cigarettes so seized and confiscated shall be destroyed and not resold.
(c) Injunction. — The Secretary of Justice, on behalf of the Secretary of the Treasury, may solicit an injunction to restrict a real threat or violation of §§ 15006(c), 15008(a) or (d), all of this title, by any natural or juridical person, including any distributor, and to demand that the latter comply with said sections. In any action initiated pursuant to this section, the Commonwealth of Puerto Rico shall be entitled to recover the costs of the investigation, the costs of the action and reasonable attorney’s fees.
(d) Illegal sale and distribution. — It shall be illegal for a person to:
(1) Sell or distribute cigarettes, or
(2) acquire, retain, own, possess, transport, import or promote the importation of cigarettes, that the person knows or should know are intended for distribution or sale in Puerto Rico in violation of § 15006(c) of this title. A violation of this section shall be a misdemeanor as provided by Section 8140 [sic] of Act No. 120 of October 31, 1999 [sic], as amended, known as the “Puerto Rico Internal Revenue Code of 1994”.
History —Sept. 15, 2004, No. 305, § 6.