33142

Any person who introduces to Puerto Rico any items by using vans to transport them from the port to his/her warehouses and does not submit to the Secretary the packing list corresponding to items subject to taxation under §§ 31601 et seq. of this title, which have been introduced before removing the van from the custody of the carrier company, as required in § 31629 of this title, shall be guilty of a third-degree felony. History —Jan. 31, 2011, No. 1, § 6042.12, retroactive to Jan. 1, 2011.