P.R. Laws tit. 13, § 33148
(a) General rule. —
(1) When a taxpayer fails to pay fees to obtain or renew a license within the period established in §§ 31601 et seq. of this title, an administrative fine equal to one hundred percent (100%) shall be imposed on him/her, and shall be payable as part of the amount owed for the year or semester, plus a progressive surcharge equal to:
(A) Five percent (5%) of the amount of the license fees when payment is made after thirty (30) days from the date such fees should have been paid, but not to exceed sixty (60) days, or
(B) ten percent (10%) of such amount when payment is made after sixty (60) days from the date such fees should have been paid.
(2) Furthermore, he/she shall be required to pay interest on the amount of license fees at an annual rate of ten percent (10%) from the date fixed for payment.
(b) Repeat offenses. —
(1) As for repeat offenses, regarding failure to pay license fees, or when any person has not obtained a license not later than the date the business or trade for which the license is needed began to operate, the administrative fine shall be two hundred percent (200%) of the amount owed, plus surcharges and interest computed or determined in the manner established above.
(2) This provision shall not be construed as a limitation to the power of the Secretary to revoke the license of any person who does not pay license fees, in which case, in addition to the administrative fine for operating without a license, as required under §§ 31711—31722 of this title, the surcharges and interest established herein shall be imposed on him/her for the period during which he/she was operating without a license.
(c) The provisions of subsections (a) and (b) of this section shall by no means prevent judicial prosecution and punishment of such action or omission as a crime.
(d) Notwithstanding the provisions of subsections (a) and (b) of this section, the Secretary shall be empowered to reduce, condone, or exempt any taxpayer from payment of any fine or surcharge imposed under subsections (a) and (b) of this section, when in the judgment of such official, such cases warrant such action or such action would best serve the public interest, or when such official deems that such reduction, condoning, or exemption is necessary or convenient to fulfill the ends or purposes of this Code or any regulations approved thereunder. This power shall be effective until June 30, 2012, although it may be extended for one (1) additional year by the Legislative Assembly at the request of the Secretary of the Treasury.
History —Jan. 31, 2011, No. 1, § 6042.18, retroactive to Jan. 1, 2011.