P.R. Laws tit. 21, § 5239
(a) Felony.— Every official or employee of the Department of the Treasury, the Collection Center, or any authorized representative to whom functions are delegated, who while acting under the authority of this part incurs any of the acts listed hereinbelow, shall commit 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.
(1) Commits the crime of extortion; or
(2) conspires or agrees with any other person to defraud the Collection Center or the Commonwealth of Puerto Rico;
(3) voluntarily gives the opportunity to any person to defraud the Collection Center or the Commonwealth of Puerto Rico; or
(4) executes or fails to execute any act with the intention of allowing any other person to defraud the Collection Center or the Commonwealth of Puerto Rico;
(5) willfully makes or signs any false entry in any book, or willfully makes or signs any false statement, return, or certificate in any case in which under this title or by regulation he/she is bound to make or sign such an entry, statement, return, or certificate; or
(6) having knowledge or information of such a violation of this chapter by any person, or of fraud committed by any person against the Collection Center or the Commonwealth of Puerto Rico, fails to communicate the knowledge or information he/she has of such violation or fraud, in writing, to his immediate superior; or
(7) willfully demands other or greater amounts than those authorized by law, or receives any fee, compensation or gratuity for the performance of any duty; or directly or indirectly solicits, accepts or collects as payment, gift or otherwise, any amount of money or other thing of value, favor or sinecure for transacting, adjusting or fixing any charge or claim for any violation or alleged violation of this chapter, or
(8) negligently or intentionally allows any violation of this chapter by any person.
(b) Misdemeanor.— Any official or employee of the Department of the Treasury, of the Collection Center, or any of their authorized representatives upon whom functions are delegated, and who, acting under the authority of this part, willfully, and without a valid excuse fails to carry out any of the duties imposed on them 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. The conviction of any public official or employee or authorized representative for any of the illegal acts listed in this section will entail their removal from the position or job he/she holds.
History —Aug. 30, 1991, No. 83, § 6.39.