P.R. Laws tit. 13, § 33083
(a) Commonwealth employees and other persons. —
(1) It shall be unlawful for any collector, deputy collector, agent, notary public or other official or employee of the Government of Puerto Rico, to disclose or make known in any manner not provided by this Code, to any person, the amount or source of income, gross sales, profits, losses, expenditures, taxes, excise taxes, sales and use taxes, decedent’s estates, gifts, or any detail thereof which are exposed or revealed in any tax return or statement established by this Code or who allows any tax return or statement, or any copy thereof, or any book that contains any summary or details thereof, to be seen or examined by any person, except as provided in this part.
(2) It shall be unlawful for any person to print or publish in any manner not provided in this part any tax return or statement or any part thereof or the source of income, gross sales, profits, losses, expenditures, or taxable prices that appear in any tax return or in any statement.
(3) Any violation of the preceding provisions shall constitute a fourth-degree felony. If the offender is an official or employee of the Government of Puerto Rico, he/she shall also be removed from office or severed from his/her job.
(b) Stockholders. — Any stockholder or partner who, pursuant to the provisions of § 33213 of this title, is allowed to examine the tax return of any corporation or partnership, respectively, and who makes known in any manner not established in this Code the amount or the source of income, profits, losses, expenditures, or any detail thereof exposed or revealed in such tax return, shall be guilty of a misdemeanor.
History —Jan. 31, 2011, No. 1, § 6030.13, retroactive to Jan. 1, 2011.