P.R. Laws tit. 23, § 62y
The Board shall have authority to compel the appearance of witnesses and the presentation of documents and of any other oral or documentary evidence; to administer oaths and attest to all official acts, and to issue subpoenas.
In the exercise of the duties and powers conferred on the Board by this subchapter, the latter may, for the purposes of the subpoenas, its investigations and general compliance with this subchapter, avail itself of the services of its officials and employees; of the justices of the peace, of the judges of the Court of First Instance and of the police force. The officials appointed by the Board to conduct investigations in connection with this subchapter are hereby expressly empowered to administer oaths during their investigations and in compliance with this subchapter; Provided, That said oaths shall not require the cancellation of internal revenue stamps.
Any person who refuses to appear upon being summoned in writing by the Board or by one of its members and does not present good cause for his failure to appear to testify on a fact of which he has or may have knowledge shall be guilty of a misdemeanor and, upon conviction, shall be punished by a competent court by a fine not less than twenty-five (25) nor more than two hundred dollars ($200) or imprisonment for a term not to exceed thirty (30) days, or both penalties, in the discretion of the court.
History —June 24, 1975, No. 75, p. 183, § 26, eff. July 1, 1975.