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33133 — 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 1064 - Special Provisions Sub/
  8. Subchapter B - Excise Taxes and License Fees § 33131 - Administrative Fine/
  9. 33133
Puerto Rico Legal Code

33133

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Any person who violates the provisions of § 31626 of this title, related to taxes on crude oil, partially manufactured products, or finished oil byproducts, and products of any other hydrocarbon mixture, shall be subject to the imposition of an administrative fine of twenty thousand dollars ($20,000), plus surcharges and interest, as established in § 33072 of this title. History —Jan. 31, 2011, No. 1, § 6042.03, retroactive to Jan. 1, 2011.