(a) When the Secretary has clear and convincing evidence against any shipper or sender of taxable merchandise to Puerto Rico, that proves connivance between a consignee or any other person in Puerto Rico to conceal taxable items, or to reduce them, or to alter, mutilate, or distort the nature of the items thus introduced, or to exaggerate the true extent of the discounts, or to interpret the extent of these to their benefit, he/she should take administrative action against the persons who connived directly, in one or other of the following ways, or both.(b) The person in Puerto Rico shall be required to pay the taxes, surcharges, and interest, plus an administrative fine in an amount equal to four times the taxes owed.(c) The person outside Puerto Rico shall be required to pay taxes, surcharges, and interest, plus an administrative fine in an amount equal to four (4) times the taxes owed. History —Jan. 31, 2011, No. 1, § 6042.04, retroactive to Jan. 1, 2011.