P.R. Laws tit. 21, § 5240
2019-02-20 00:00:00+00
Any person who, in order to avail him/herself of the benefits of exemption or exoneration from payment of the taxes authorized by this part, provides any fraudulent statement, evidence, or information, or intentionally fails to provide or conceals the true details that allow the Collection Center, or its authorized representative, to make a correct computation of the exemption or exoneration granted by this part, shall be guilty of a misdemeanor and sanctioned with the penalties established in §§ 4629 et seq. of Title 33, known as the “Penal Code of Puerto Rico”, for such offense classification.
History —Aug. 30, 1991, No. 83, § 6.40; May 11, 2010, No. 51, § 1.