P.R. Laws tit. 28, § 287
Any person who wilfully and with malice aforethought, and with the purpose of obtaining the benefits of §§ 241 et seq. of this title, declares, reports, or alleges that he does not possess, own, or control land, when such declaration, report, or allegation is false, or who transfers, cedes, or donates to another natural or [juridical] person, in any manner or by any instrumentality, means, resources, or subterfuge, land owned by himself or under his control or dominion, for the purpose of appearing as not owning, controlling or possessing land so as to obtain the benefits of §§ 241 et seq. of this title; or who has recourse to concealments, or to false or fraudulent simulations, in order to acquire or possess property under the provisions of §§ 241 et seq. of this title, shall be guilty of a felony and upon conviction thereof shall be punished by a fine of not less than five hundred dollars ($500) and not more than five thousand dollars ($5,000), or by imprisonment in jail for a term of not less than one (1) year nor more than five (5) years, or both penalties, in the discretion of the court.
History —Apr. 12, 1941, No. 26, p. 388, § 33, eff. 90 days after Apr. 12, 1941.