P.R. Laws tit. 13, § 33085
2019-02-20 00:00:00+00
(a) Any person shall be guilty of a third-degree felony when, in connection with any final agreement or any offer to execute any final agreement, he/she willfully:
(1) Concealment of property. — Conceals from any official or employee of the Government of Puerto Rico any property belonging to the taxpayer or any other person who is liable for such taxes, or
(2) Suppression, falsification, or destruction of evidence. — receives, destroys, mutilates, or falsifies any book, attesting or other document, or makes, under oath, any false statement in connection with the estate or financial status of the taxpayer or any other person who is liable for such taxes.
History —Jan. 31, 2011, No. 1, § 6030.15, retroactive to Jan. 1, 2011.