P.R. Laws tit. 10, § 692c
It shall be unlawful for any person, except as permitted by this chapter, or a regulation or order of the Commissioner, to willfully falsify or omit a material fact in any report or to destroy, mutilate, or alter any account, book, or other document the keeping and preparation of which has been required pursuant to this chapter or any regulation promulgated thereunder. For the purposes of this section, any part of any such document which is signed or certified by an accountant or auditor in his/her capacity as such shall be deemed to be made, filed, transmitted, or kept by such accountant or auditor, as well as by the person filing, transmitting, or keeping the complete document. Any violation of this section shall be a fourth-degree felony.
History —July 30, 2013, No. 93, § 33, eff. 120 days after July 30, 2013.