P.R. Laws tit. 33, § 4895
Any public officer or employee who is responsible, directly or indirectly, for the administration, transfer, care, custody, revenues, disbursement or accounting of public funds shall incur a third degree felony, regardless of whether or not he/she obtained benefits for him/herself or for any third party if he/she commits any of the following acts:
(a) Illegally appropriates such funds, in whole or in part;
(b) uses such funds for any purpose that is not authorized or contrary to the law or regulations;
(c) deposits such funds illegally or alters or makes any entry or registry in any account or document pertaining to the same that is not authorized or contrary to the law or regulations;
(d) illegally withholds, converts, transfers or releases such funds without authorization or contrary to the law or regulations, or
(e) fails to cover or disburse public funds in the manner prescribed by law.
When the offender is a public officer or the loss of public funds exceeds fifty thousand dollars ($50,000), he/she shall incur a second degree felony.
The court may also impose restitution.
History —June 18, 2004, No. 149, § 267, eff. May 1, 2005.