P.R. Laws tit. 13, § 1968

2019-02-20 00:00:00+00
§ 1968. Flavoring or coloring rum without paying federal rectification tax prohibited—Penalties

Any distiller who fails to comply with the provisions of § 1965 of this title, or who within the term provided under § 1967 of this title should fail to discontinue the use of the process therein described, save when paying the proper rectification tax, shall be guilty of a misdemeanor and punished for the first offense by a minimum fine of one hundred (100) dollars, or by imprisonment in jail for thirty (30) days, or by both penalties, in the discretion of the court. A repetition of the offense shall be punishable by a minimum fine of five hundred (500) dollars or by imprisonment in jail for three (3) months, or by both penalties, in the discretion of the court. In addition to the foregoing penalty the Secretary of the Treasury of Puerto Rico shall, upon conviction of the distiller, suspend the permit or permits of said distiller for a minimum period of thirty (30) days, and shall, in case the offense is repeated, proceed to cancel the permit or permits of the distiller and to close his distillery and plant of any kind engaged in the production of distilled spirits in any form.

History —May 12, 1942, No. 215, p. 1146, § 5, eff. 90 days after May 12, 1942.