P.R. Laws tit. 13, § 2271k
In those cases in which a person collects the tax but fails to remit to the Company the corresponding payment with respect to the same within the period provided by this chapter or the regulations approved thereunder, thus misappropriating public property or funds belonging to the Commonwealth of Puerto Rico or its public corporations, such person shall be guilty of the felony of aggravated misappropriation, punishable by imprisonment for a fixed term of ten (10) years.
An action against a taxpayer pursuant to the provisions of this chapter shall not prevent the Company, from taking any other additional action authorized by this chapter or the regulations approved thereunder.
History —Sept. 9, 2003, No. 272, § 20, eff. 180 days after Sept. 9, 2003.