P.R. Laws tit. 13, § 33332
(a) Penalty. — Any person liable, as described in subsection (b) of this section, shall be personally subject, in addition to any other penalty established under this Code, to a penalty equal to the full amount of the taxes evaded, not collected, not withheld, not deposited, not reported, or not remitted by the entity or person (as such term is defined in § 33089 of this title) so required under such obligation under any part of this Code.
(b) Persons liable. —
(1) Any chief operating officer, president, chief financial officer, chief accounting officer, comptroller, and any official serving in a similar capacity with an entity or person (as such term is defined in § 33089 of this title) required to collect, withhold, account for, and remit payment of any taxes or levies established under any part of this Code;
(2) any person whose responsibility, duty, function, or obligation at an entity or person (as such term is defined in § 33089 of this title) is to collect, withhold, deposit, account for, or remit payment of any taxes or levies established under any part of this Code, who knowingly does not collect or account for and faithfully remits payment of such taxes in the manner and under the terms established in any part of this Code, and
(3) any person who knowingly attempts in any way to evade or defeat any taxes imposed by any part of this Code or the payment of such taxes.
(c) This section shall be subject to the general application provisions of this Subtitle, including §§ 33089 and 33001 of this title, among others.
History —Jan. 31, 2011, No. 1, § 6080.02, retroactive to Jan. 1, 2011.