P.R. Laws tit. 2, § 919
Every person shall incur in a felony and upon conviction shall be imprisoned for a fixed term of three (3) years, in the event he/she:
(a) Gives false information in any proposal, application or document related or concerning a legislative donation.
(b) Illegally appropriates him/herself of any amount of money coming from a legislative donation or of any other abject, instrument, equipment or goods whose acquisition price has been paid totally or partially with the funds of the legislative donation.
(c) Certifies, signs, emits, allows or authorizes any payment or reimbursement chargeable to the funds of a legislative donation, without having been duly authorized to do so.
(d) Authorizes the use of any amount coming from a legislative donation for any concept, end, activity, purchase, item or use other than the one for which it was appropriated by the Legislature.
(e) Regarding a legislative donation, makes any seat, notation or false account in any book, report, audit or in any other document to mislead the designated agency in charge of supervising the use given to the legislative donation or who provides false information to the Legislature.
(f) In the event the entity receiving the legislative donation dissolves, become inactive, or changes its purposes from a nonprofit purpose to a profitable one, failing to comply with the provisions of § 917 of this title.
If aggravating circumstances mediate, the fixed penalty established shall be increased to a maximum of five (5) years, and in the event attenuating circumstances mediate, it shall be reduced to a minimum of two (2) years.
History —Dec. 29, 1995, No. 258, § 20.