P.R. Laws tit. 21, § 5099b
Any person who with regard to any final agreement or payment commitment, intentionally conceals from any official, employee or representative of the Collection Center, any real property belonging to the taxpayer or to another person liable for the tax; or who receives, destroys, mutilates or forges any books, documents or evidence, or makes any false statement under oath with regard to the taxpayer property or with regard the taxes on said property, shall incur a felony and upon conviction shall be sanctioned with a fine of five thousand dollars ($5,000) or a term of imprisonment of five (5) years, or both penalties in the discretion of the court.
History —Aug. 30, 1991, No. 83, added as § 3.51 on Feb. 15, 1996, No. 9, § 5, retroactive to Aug. 30, 1991.