33141

Any person, shipper, or sender who sends to Puerto Rico any taxable merchandise and who connives with a consignee or another person in Puerto Rico to conceal taxable items, or to reduce, alter, or mutilate them, or to distort the nature of the items thus introduced, or who connives to exaggerate the true extent of the discounts, or to interpret their extent to his/her benefit, shall be guilty of a third-degree felony. History —Jan. 31, 2011, No. 1, § 6042.11, retroactive to Jan. 1, 2011.