P.R. Laws tit. 21, § 5069
2019-02-20 00:00:00+00
It shall be the duty of every person who owns taxable assets pursuant to the laws of Puerto Rico which have not ben appraised for the levy of taxes or which have not been appraised nor paid taxes during any fiscal year, to report such properties to the Collection Center. Any person who willfully fails to make the abovementioned report shall incur a misdemeanor, and upon conviction shall be sanctioned with a fine of five hundred dollars ($500) or imprisonment for six (6) months, or both penalties, at the discretion of the court.
History —Aug. 30, 1991, No. 83, § 3.19.