P.R. Laws tit. 13, § 2271j
Any taxpayer who infringes any provision of this chapter or its regulation, omits, neglects, or refuses to obey, observe, or comply with any order, resolution, rule, or decision of the Company, fails to comply with a sentence from any court, incites, helps to infringe, omits, neglects, or fails to comply with the provisions of this chapter, shall be guilty of a misdemeanor, with a maximum fine of up to five thousand (5,000) dollars at the discretion of the sentencing court.
An action against a taxpayer pursuant to the provisions of this section shall not prevent the Company from taking any other additional action authorized by this section or the regulations approved thereunder.
History —Sept. 9, 2003, No. 272, § 19, eff. 180 days after Sept. 9, 2003.