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897 — Puerto Rico Law | CourtGPT
  1. Home/
  2. Laws/
  3. Puerto Rico/
  4. Title Thirteen - Taxation and Finance (§§ 1 — 33423)/
  5. Subtitle 5 - Inheritance and Gift Taxes/
  6. Chapter 91 - Inheritance and Gift Taxes § 881 - Definitions/
  7. 897
Puerto Rico Legal Code

897

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It shall be a misdemeanor on the part of any appraiser to take any fee or reward from any executor, administrator, trustee, heir, legatee, relative or beneficiary of any decedent, and, upon conviction of such offense, said appraiser shall be fined not more than five hundred (500) dollars, or shall be imprisoned for not more than one (1) year or shall suffer both penalties [at] the discretion of the court. History —Aug. 29, 1925, No. 99, p. 790, § 8; Apr. 12, 1946, No. 303, p. 782, § 15, retroactive to Mar. 22, 1946.