P.R. Laws tit. 21, § 5112
2019-02-20 00:00:00+00
Any official, employee or representative of the Collection Center or any guarantor thereof, who directly or indirectly purchases any part of any personal or real property sold for the payment of unpaid taxes, shall answer with his/her official bond for all damages suffered by the owner of said property, and all those sales shall be void. In addition to this, the employee, author of said offense, 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.
History —Aug. 30, 1991, No. 83, § 4.12.