P.R. Laws tit. 13, § 2272k
2019-02-20 00:00:00+00
If any person fails to submit the declaration required by this chapter during the prescribed term, an additional fine in the amount of five hundred (500) dollars, for each infraction may be imposed on the taxpayer, which shall be paid as part of the tax, in addition to any other penalties, charges or interests that are levied pursuant to this chapter. It shall be understood that every day the infraction endures shall be considered a separate violation up to a maximum of twenty-five thousand (25,000) dollars.
History —Sept. 9, 2003, No. 272, § 47, eff. 180 days after Sept. 9, 2003.