Upon request by the Secretary, an injunction proceeding may be filed on behalf of the Government of Puerto Rico, pursuant to the laws that govern such proceedings, against any person who practices as an income tax return specialist in violations of the provisions of this chapter. The injunction action provided herein does not relieve the offender from being subject to administrative proceedings or from being criminally sanctioned for violating this Code. History —Jan. 31, 2011, No. 1, § 6071.06, retroactive to Jan. 1, 2011.
Puerto Rico Legal Code