P.R. Laws tit. 2, § 100
Every person, public or private official, who willingly obstructs, delays or hinders an investigation or audit conducted by the Office of the Comptroller of Puerto Rico, or by any officer designated by the latter to carry out the same, shall incur a felony and, upon conviction, shall be sanctioned with imprisonment for a fixed term of one year, or a fixed fine of five thousand dollars ($5,000), or both penalties, at the discretion of the court. Should there be mitigating circumstances the penalty of imprisonment may be reduced to six (6) months and one day, and the fine may be reduced to two thousand dollars ($2,000). Should there be aggravating circumstances, the penalty of imprisonment may be increased to two (2) years, and the fine may be raised to seven thousand dollars ($7,000).
History —Jan. 8, 2004, No. 37, § 1.