P.R. Laws tit. 21, § 652t
(a) Returns, sworn statements and fraudulent claims.—
(1) Aid in the preparation or presentation.— Any person who wilfully aids or assists in, or seeks, advises or abets the preparation or presentation under §§ 651–652y of this title, or in relation to any matter arising under §§ 651–652y of this title, of a false or fraudulent return, sworn statement, claim or document (whether or not the false or fraudulent act is committed with the knowledge or consent of the person authorized or bound to submit said return, sworn statement, claim or document) shall be guilty of a misdemeanor and punished by a fine of not more than five hundred dollars ($500) or imprisonment for not more than six (6) months in whatever penal institution the Secretary of Justice designates, or both, plus prosecution costs.
(2) Person.— As used in this subsection, includes an officer, agent or employee of a corporation or a member, agent or employee of a partnership, who as such official, agent, employee or member is bound to perform the act with respect to which the violation occurs.
(b) Authentication of return; penalty for perjury.—
(1) Penalties.— Any person who wilfully prepares or signs any return, declaration or other document which should contain, or be authenticated by, a written statement to the effect that it is submitted under the penalty of perjury, which return or declaration or which document he does not believe to be true and correct as to the pertinent facts shall be guilty of a misdemeanor and punished by a fine of not more than five hundred dollars ($500) or imprisonment for not more than six (6) months in whatever penal institution the Secretary of Justice designates, or both penalties.
(2) Signature presumed to be authentic.— The fact that the name of an individual appears signed on a return or other document filed shall be prima facie, for all purposes, that he actually signed the return or other document.
(3) Statement in lieu of oath.— The Municipal Affairs Commissioner, under regulations prescribed by him/her, may require that any return or other document which should be filed under any provision of §§ 651–652y of this title, shall contain or be authenticated by a written statement to the effects that the return or other document has been filed under penalty of perjury, and said statement shall substitute any oath otherwise required.
History —July 10, 1974, No. 113, Part 1, p. 371, § 48; Nov. 17, 1992, No. 93, § 37.