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33091 — Puerto Rico Law | CourtGPT
  1. Home/
  2. Laws/
  3. Puerto Rico/
  4. Title Thirteen - Taxation and Finance (§§ 1 — 33423)/
  5. Subtitle 17 - Internal Revenue Code of 2011/
  6. Part VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes/
  7. Chapter 1063 - Interest, Penalties, and Additions to Taxes § 33071 - Interest on Deficiencies/
  8. 33091
Puerto Rico Legal Code
(a) Any person who fails to comply with any provision of any part of this Code or the regulations promulgated thereunder, or of any other law or regulation of Puerto Rico related to this Code, or any person who in any way assists in the violation of the laws and regulations thereunder and for which there is no specific provision dictating otherwise in any part of this Code, shall be guilty of a misdemeanor.(b) Civil fine.— In addition to the penalty imposed in subsection (a) of this section, the Secretary may impose a civil fine that shall not exceed five thousand dollars ($5,000) for each violation. In the event of recidivism, the civil fine shall not be less than ten thousand dollars ($10,000) for each violation.(c) If only criminal sanctions are provided for the violations of any provision of this Code or the laws or regulations thereunder, the Secretary may process the case administratively and impose the fine provided in subsection (b) of this section, or both, at his discretion. History —Jan. 31, 2011, No. 1, § 6030.21, retroactive to Jan. 1, 2011; Dec. 10, 2011, No. 232, § 159.

33091

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