P.R. Laws tit. 13, § 33087
(a) Any person who misrepresents him/herself as an internal revenue official, employee, or agent of the Department and who in such capacity attempts to collect or does collect taxes, levies or license fees under this Code, or who attempts to obtain or does obtain information which taxpayers are under the obligation to furnish exclusively to duly authorized internal revenue agents or fiscal officials, shall be guilty of a third-degree felony.
(b) In relation to any other issue that arises under this Code, and except as otherwise provided in this subsection:
(1) A person shall be guilty of a third-degree felony if, he knowingly:
(A) Falsifies, conspires or agrees with any person to conceal a fraudulent material fact or scheme from the Department of the Treasury;
(B) makes a false statement to an official or employee of the Department of the Treasury;
(C) voluntarily delivers or furnishes to the Secretary any return, declaration, sworn statement, certification, report, claim, or other document or information knowing that it is false or fraudulent.
(c) Exception.— This subsection shall not apply in cases of representations made as part of a judicial proceeding or in the event any other provision under this Code applies.
History —Jan. 31, 2011, No. 1, § 6030.17, retroactive to Jan. 1, 2011; Dec. 10, 2011, No. 232, § 158.