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33161 — 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 C - Sales and Use Tax § 33161 - Civil Fines/
  9. 33161
Puerto Rico Legal Code
(a) Failure to display merchant’s registration certificate.— Any merchant who violates the provisions of § 32142 of this title shall be subject to an administrative fine of up to one thousand dollars ($1,000).(b) Inappropriate advertising.— Any vendor who fails to comply with the provisions established in § 32025(e) of this title, shall be subject to a civil fine of not less than one thousand dollars ($1,000) nor more than twenty thousand dollars ($20,000), to be determined by the Secretary based on the frequency, duration, or medium used for the advertisement or announcement, and the number of establishments to which it applies.(c) Failure to display sales and use tax separately or failure to display announcement.— Any merchant who fails to comply with the provisions of § 32025(b) of this title shall be subject to an administrative fine of one hundred dollars ($100) for each violation.(d) Displaying a forged merchant’s registration certificate.— Any merchant who displays a forged merchant’s registration certificate shall be subject to an administrative fine of five thousand dollars ($5,000) for each violation. History —Jan. 31, 2011, No. 1, § 6043.01, retroactive to Jan.

rged merchant’s registration certificate shall be subject to an administrative fine of five thousand dollars ($5,000) for each violation. History —Jan. 31, 2011, No. 1, § 6043.01, retroactive to Jan. 1, 2011; Dec. 10, 2011, No. 232, § 170.

33161

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