P.R. Laws tit. 21, § 5232
2019-02-20 00:00:00+00
Any person who with regard to a final agreement, intentionally conceals from any official, employee or representative of the Collection Center any personal property belonging to the taxpayer or any other responsible person concerning taxes; or who receives, destroys, mutilates or falsifies, any book, document, or record, or makes any false statement under oath regarding the taxpayer’s personal property or regarding the taxes on said property, shall incur a felony, and upon conviction, shall be sanctioned with a fine of five thousand dollars ($5,000) or punished by imprisonment for five (5) years; or both penalties, at the discretion of the court.
History —Aug. 30, 1991, No. 83, § 6.32.