P.R. Laws tit. 13, § 2272l
Any taxpayer who submits to the Company documents, which are not authentic or where the amounts represented are incorrect or false in relation with the received room occupancy rate, may be subject to an administrative fine in the amount of five hundred (500) dollars for each infraction, in addition to the tax and applicable charges and interest. Also, the Company may suspend or revoke the promotional and tax benefits granted by the Company. 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.
In any situation where a taxpayer demonstrates contempt in the performance or continuing performance of acts for which an administrative tine was imposed or contempt in the noncompliance with any order or resolution issued by the Company, at its discretion, may levy an administrative fine up to a maximum of one thousand (1,000) dollars for each infraction. Also, the Company may suspend or revoke the promotional and tax benefits granted by the Company. It shall be understood that every day that the infraction endures shall be considered a separate violation up to a maximum of fifty thousand (50,000) dollars.
History —Sept. 9, 2003, No. 272, § 48, eff. 180 days after Sept. 9, 2003.