P.R. Laws tit. 13, § 33334
(a) Penalty. — Any person who fails to meet any requirement imposed by § 33333(b) of this title, in addition to other penalties established by the Code, shall be guilty of a third-degree felony.
(b) Exceptions. — The provisions of subsection (a) of this section shall not apply:
(1) To any person who proves reasonable doubt in terms of:
(A) Whether the law requires such taxes to be collected, or
(B) who is required by law to collect such taxes; and
(2) To any person who proves that he/she failed to comply with the provisions of § 33333(b) of this title due to circumstances beyond his/her control.
(3) For purposes of clause (2) of this section, insufficient funds shall not be deemed to be circumstances beyond the control of a person.
History —Jan. 31, 2011, No. 1, § 6080.04, retroactive to Jan. 1, 2011.