Any person who, through false and fraudulent representations, executes any simulated document for its registration in the registry of property for the purpose of derogating the preferred right of the Commonwealth of Puerto Rico for income taxes or quotas of workmen’s compensation, shall be guilty of a misdemeanor and, upon conviction, shall be sentenced to imprisonment in jail for from three (3) months to two (2) years. History —Aug. 24, 1933, No. 14, p. 76, § 4, eff. 90 days after Aug. 24, 1933.
Puerto Rico Legal Code