Any person who, in violation of any provision of §§ 31001 et seq. of this title, willingly disposes or allows the disposal of any property included or includable in the gross estate of a decedent, shall, in addition to other penalties provided in this part, be guilty of a felony. History —Jan. 31, 2011, No. 1, § 6044.02, retroactive to Jan. 1, 2011.
Puerto Rico Legal Code