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33139 — Puerto Rico Law | CourtGPT
  1. Home/
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  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. 33139
Puerto Rico Legal Code

33139

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Any person who knowingly buys, sells, receives, disposes of, conceals, or has in his/her possession any items over which a lien is imposed by the provisions of §§ 31601 et seq. of this title of this Code, whose manufacturer’s serial number or any other identification number, if any, has been removed, altered, covered, mutilated, or effaced, shall be guilty of a third-degree felony. History —Jan. 31, 2011, No. 1, § 6042.09, retroactive to Jan. 1, 2011.