P.R. Laws tit. 14, § 423
Any domestic or foreign corporation authorized to do business in Puerto Rico which wilfully and without any lawful excuse shall refuse to permit the inspection or examination of its books, accounts, records, files and other documents by the persons and for the purposes herein authorized, or hinders said inspection or examination, shall be guilty of a misdemeanor and shall, upon conviction, be punished by a fine of not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000).
In addition to the preceding provision, the Secretary of State or the Secretary of the Treasury of Puerto Rico, as the case may be, may appear, through adequate proceedings, before the part of the court of First Instance of Puerto Rico where the corporation may have its principal business office established, in the case of a domestic corporation, or before the district where the agent of the corporation may reside, in the case of a foreign corporation authorized to do business in Puerto Rico, and ask the court to direct the corporation or its representatives to allow the inspection or examination of its books, accounts, records, files or other documents by the persons and for the purposes herein authorized.
History —Mar. 7, 1951, No. 6, p. 10, § 3.