P.R. Laws tit. 13, § 33086
(a) Fraudulent documents. — Any person who willfully submits or furnishes the Secretary with any tax return, statement, affidavit, certification, report, claim, or other document or information knowing that the same is false or fraudulent shall be guilty of a third-degree felony.
(b) Assistance in preparation or submittal. — Any person who willfully aids or assists, or seeks, advises, or instigates the preparation or submittal under this Code, or in connection with any matter arising under this Code, of a false or fraudulent tax return, statement, affidavit, certification, report, claim, or document (regardless of whether such falsehood or fraud has been perpetrated with the full knowledge or consent of the person authorized or required to submit such tax return, statement, affidavit, certification, report, claim, or document), shall be guilty of a third-degree felony.
(c) Authentication of tax return, statement, or other document; penalty of perjury. —
(1) Penalties. — Any person who willfully makes or signs any tax return, statement, certification, report, or other document that contains or is authenticated by means of a written statement to the effect that it is being filed under penalty of perjury, which tax return, statement, certification, report, or document said person believes not to be true and correct in connection with any pertinent facts shall be guilty of a third-degree felony.
(2) Signature presumed to be authentic. — The fact that the name of an individual appears in signature in a tax return, statement, certification, report, or other document filed shall constitute prima facie evidence, for all purposes, that such individual did sign said tax return, statement, certification, report, or other document.
(3) Statement in lieu of oath. — The Secretary, under such regulations as promulgated by him/her, may demand that any tax return, statement, or other document that is to be filed under any provision of this Code contain or be authenticated by means of a written statement to the effect that such tax return, statement, certification, report, or other document has been filed under penalties of perjury, and such statement shall stand in lieu of any oath otherwise required.
History —Jan. 31, 2011, No. 1, § 6030.16, retroactive to Jan. 1, 2011.