P.R. Laws tit. 13, § 33081
(a) Any person who fails to file any tax return or statement required under any part of this Code within the term provided in the corresponding part of this Code or provided by the Secretary pursuant to this Code, unless he/she proves that such omission arises from a reasonable cause and not from willful carelessness, in addition to any other penalties imposed by the Code, shall have five percent (5%) of his/her taxes added to his/her payable amount, if the omission is not for more than thirty (30) days, and an additional ten percent (10%) for any additional period or fraction of an additional period of thirty (30) days while the omission persists, not to exceed twenty-five percent (25%) in total. The amount thus added to any taxes shall be collected at the same time and in the same manner and as part of the taxes, unless such taxes have been paid before the omission was discovered, in which case, the amount thus added shall be collected in the same manner as the taxes.
(b) Imposition of penalty on net taxes owed. — For purposes of subsection (a), the taxes determined in the tax return shall be reduced by any amount of such taxes which has been paid not later than the date established for the payment of taxes and by the amount of any credit against taxes which has been claimed or could be claimed in the tax return.
(c) Any person who, by virtue of any part of this Code, is required to file a tax return, statement, certification, or report and who willfully fails to file such tax return, statement, certification, or report within the term or terms fixed by the appropriate part or by regulations, in addition to other penalties established by this Code, shall be guilty of a misdemeanor.
(d) As for any person who willfully fails to file such tax return, statement, certification, or report (within the terms imposed by the appropriate Subtitle or by regulations) with the intent to evade or defeat any taxes imposed by this Code, in addition to other penalties established by this Code, shall be guilty of a third-degree felony.
History —Jan. 31, 2011, No. 1, § 6030.11, retroactive to Jan. 1, 2011.