P.R. Laws tit. 21, § 4912
The Commissioner may impose and collect an administrative fine which shall not exceed five thousand dollars ($5,000), after due notice and hearing, on any municipality, or municipal official or employee who:
(a) Refuses to establish the fiscal organization, uniform computerized accounting system, and procedures for disbursements, revenues and property approved by the Commissioner, or who, after establishing them, does not comply with them in the manner provided by this subtitle and in [sic] the regulations adopted by virtue of said systems.
(b) Incurs violations of the provisions of this subtitle and the rules and regulations adopted by virtue thereof for the accounting of municipal income and disbursements and the custody, control, care and accounting of municipal property.
(c) Fails to comply with the requirements, standards and procedures adopted by the Commissioner for contracting external auditing services which each municipal government must contract to perform the annual audits thereof.
(d) Violates the provisions of law and the regulations governing the administration of the municipality’s general operating budget.
(e) Repeatedly refuses, even after being admonished in writing of the administrative fine he will be subject to, to provide or turn over to the Commissioner any information required by him/her and which may be pertinent to any investigation or audit that he/she must undertake by virtue of this subtitle or that is necessary or pertinent to render any report to the Governor of Puerto Rico or to the Legislature [of Puerto Rico].
(f) Violates any other standards, rules or regulations that apply to the municipality that the Commissioner is called upon to adequately enforce and administer.
The amount of the fine shall be determined according to the gravity of the violation and no amount in excess of one thousand dollars ($1,000) shall be imposed for each violation, except in the case of repeated violations, fraud or when the commission of a prohibited act or the omission of a required act could seriously compromise the effectiveness of the administration of the provisions of the law, rule or regulations that have been violated.
[(g)] Fails or refuses to take the courses of the Compulsory Training and Continuing Education Program established in this chapter.
History —Aug. 30, 1991, No. 81, § 19.012; Oct. 29, 1992, No. 84, § 102; Dec. 31, 1998, No. 343, § 5; renumbered as § 19.013 on Apr. 11, 2001, No. 18, § 2.