P.R. Laws tit. 21, § 5086
(a) Fraudulent returns.— Every person, agent or official or any institution, corporation or company that provides or furnishes a fraudulent list, return or report as required by this part, shall incur a felony and, upon conviction, shall be sanctioned with a fine of three thousand dollars ($3,000) or imprisonment for three (3) years, or both penalties, at the discretion of the court.
(b) Refusal to take an oath or make a statement.— Every person, agent or official of any institution, corporation or company who intentionally omits, or refuses to take an oath and sign any of the oaths, sworn statements or affirmations required by this part, or that without just cause refuses to answer any interrogatory that the Collection Center, its representative or appraiser submits to it, shall incur a misdemeanor and, upon conviction, shall be sanctioned with a fine of three hundred and fifty dollars ($350) or imprisonment for three (3) months, or both penalties, at the discretion of the court.
(c) Failure of the appraiser to obtain an oath.— Every appraiser or authorized representative of the Collection Center who intentionally, or without just cause, omits or neglects to obtain any oath, affirmation or statement as prescribed by this part, from any person whose property has been appraised by him/her, shall be fined and will pay to the Commonwealth of Puerto Rico the sum of five hundred dollars ($500) for each similar case of omission and wilful or unjustified neglect, and said sum shall be withheld from the salary or remuneration of said appraiser or representative, and the Collection Center shall account for the money thus retained subject to the law. If any public employee, appraiser or authorized representative of the Collection Center intentionally or without just cause, fails to perform the duties of his/her office, or venially receives any fee, compensation, emolument, perquisite or favor, with the purpose of influencing his/her conduct or the performance of the duties of his/her office, with regard to this part, shall incur a felony and upon conviction shall be sanctioned with a fine of five thousand dollars ($5,000) or imprisonment for five (5) years, or both penalties, at the discretion of the court. In addition, the cases contemplated in this subsection shall require that the public employee who was responsible for or had any participation in the aforesaid, be dismissed from office.
History —Aug. 30, 1991, No. 83, § 3.36.