P.R. Laws tit. 21, § 5237
2019-02-20 00:00:00+00
Any person who willfully aids or abets, seeks, counsels, or instigates, the preparation of a false or fraudulent tax return, sworn statement, claim or document, under this chapter, or with regard to any matter that arises under this title, regardless of whether or not said falsehood or fraud has been committed with the knowledge of the person authorized or bound to file said tax return, sworn statement, claim or document, shall incur a felony, and upon conviction, shall be sanctioned with a fine of three thousand dollars ($3,000) or punished by imprisonment for three (3) years, or both penalties, at the discretion of the court.
History —Aug. 30, 1991, No. 83, § 6.37.