P.R. Laws tit. 13, § 33088
(a) Any official or employee of the Department of the Treasury shall be guilty of a third-degree felony when, acting under authority conferred by any part of this Code:
(1) Perpetrates the crime of extortion; or
(2) conspires or colludes with any other person to defraud the Government of Puerto Rico; or
(3) willfully provides any person with the opportunity to defraud the Government of Puerto Rico; or
(4) engages or fails to engage in any act with the intent to allow any other person to defraud the Government of Puerto Rico; or
(5) knowingly prepares or signs any tax return, statement, false entry in any book, or knowingly prepares or signs any false tax return or certificate, under any circumstance in which under any part of this Code and/or regulations, he/she is placed required to make such entry or prepare such tax return, statement, or certificate; or
(6) being aware or informed of the violation of any part of this Code by any person, or with fraud perpetrated by any person against the Government of Puerto Rico under this Code, fails to communicate in writing to his/her immediate supervisor such knowledge or information which he/she has regarding such violation or fraud, or
(7) directly or indirectly accepts or collects as payment, gift, or otherwise, any amount of money or other thing of value for the transaction, adjustment, or correction of any charge or claim for any violation or alleged violation of any part of this Code.
History —Jan. 31, 2011, No. 1, § 6030.18, retroactive to Jan. 1, 2011.