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178 — Puerto Rico Law | CourtGPT
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  4. Title Thirteen - Taxation and Finance (§§ 1 — 33423)/
  5. Subtitle 2 - Taxation in General/
  6. Chapter 32 - Account Number for Taxpayers § 171 - Assignment of Account Number/
  7. 178
Puerto Rico Legal Code

178

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Any person who violates any provision of this chapter, the requirements of the Secretary of the Treasury thereunder or the regulations promulgated to that effect, and any person who knowingly cooperates, induces or otherwise assists another to violate the provisions of this chapter, its regulations or the requirements of the Secretary of the Treasury thereunder shall be guilty of a misdemeanor and upon conviction thereof shall be sentenced to pay a fine of not less than one hundred (100) dollars nor more than five hundred (500) dollars in each case or a maximum of six (6) months of imprisonment or both penalties at the discretion of the court. History —June 6, 1963, No. 50, p. 110, § 7; May 25, 1985, No. 16, p. 52, § 2.