P.R. Laws tit. 11, § 29
It shall be the duty of any employer entitled to the benefits of this chapter to keep a complete register showing the name of all such workers or employees, their age, gender, the nature of the work they perform and the wages paid to each. Should any employer fail to meet these requirements, he/she shall incur a misdemeanor and be sanctioned with a fine not to exceed five thousand dollars ($5,000). The penalty of rendering community services may be imposed or both penalties at the discretion of the court.
The Manager of the State Fund may order an examination to be made of all the payrolls and of the account books of such employers by any representative duly authorized by him, and it shall be the duty of every employer to permit said examination to be made.
Any employer who knowingly falsifies in his reports of workmen or employees, or in his payrolls, the information required by this section, or any additional information that may be required of him by regulations duly promulgated, shall be subject to the same penalty as that provided for failure to keep said registers or payrolls, and shall, in addition, be liable to the State Fund for three (3) times the difference between the premium paid and the amount that he should have paid had he stated correctly the information required, which sum shall be collected in the same manner as that provided for the collection of the corresponding premiums in accordance with this chapter, and covered into the State Fund.
It shall not be necessary for the Manager of the State Fund to request the employers included under this chapter to avail themselves of the benefits hereof, but it is the obligation of every employer of workmen or employees to perform such acts as may be necessary to comply, within the term fixed, with the obligation of insuring the compensation of the workmen employed by him, in accordance with the provisions of § 19 of this title.
History —Apr. 18, 1935, No. 45, p. 250, § 28; Apr. 22, 1942, No. 43, p. 454; renumbered as § 26 on July 1, 1996, No. 63, § 3; Sept. 16, 2004, No. 343, § 8.