P.R. Laws tit. 21, § 5238
(a) Penalties.— Any person who willfully completes or signs any tax return, statement or other document that includes or is authenticated by a sworn statement to the effect that it is given under the penalties for perjury, that he/she does not believe that said tax return form or statement, or said document, are true and correct with regard to every pertinent fact, shall incur a misdemeanor, and upon conviction, shall be sanctioned with a fine of five hundred dollars ($500) or punished by imprisonment for six (6) months, or both penalties, at the discretion of the court.
(b) Signature presumed authentic.— The fact that the name of an individual is signed on a tax return, statement or other document that is filed, shall be prima facie evidence for all purposes that the tax return form, statement or other document was signed, in effect, by said person.
(c) Definition of the term “person”.— As used in this section, the term “person” includes an individual as such, an official, director, agent or employee of a corporation or a financial organization, and a partner, agent or employee of a partnership, who in such a capacity is bound to perform the act with respect to which the violation occurs.
History —Aug. 30, 1991, No. 83, § 6.38.