(a) The additions to taxes when the taxpayer suddenly departs from Puerto Rico or when he/she removes or conceals his/her property so as to hinder the collection of taxes shall be those provided in § 33116 of this title for violating § 30282 of this title. These additions shall be imposed jointly with any other additions, interest, penalties, or fines imposed by this Code.(b) Any person who willfully attempts to evade or defeat any taxes imposed by any part of this Code, or the payment thereof by removing or concealing any property, shall be guilty of a third-degree felony. History —Jan. 31, 2011, No. 1, § 6030.14, retroactive to Jan. 1, 2011.
Puerto Rico Legal Code