P.R. Laws tit. 21, § 5111
If any officials, employee or representative of the Collection Center sells or assists in the sale of any real or personal property, knowing that said property is exempted from attachment; or that the taxes for which it has been sold have been paid in full; or knowingly and intentionally sells or contributes to the sale or any real or personal property whatsoever for the payment of taxes in order to cheat the owner; or restricts the participation of bidders in any way; or knowingly or wilfully issues a purchase certificate of the real assets thus sold: he/she shall incur a felony and upon conviction, shall be sanctioned with a fine of five thousand dollars ($5,000), or imprisonment for a term of five (5) years, or both penalties, at the discretion of the court and shall be subject to pay the injured party all damages caused to the aforesaid by his/her acts, and all sales thus carried out will be void.
Should the Center or its representative expressly or implicitly offer the bidders guarantees on the validity of the title, the quality, size or condition of the property, it shall be subject to the penalties indicated in the preceding paragraph, although the sale shall be valid.
History —Aug. 30, 1991, No. 83, § 4.11.