2237

In case any taxpayer who has to render the declaration under oath referred to in § 2236 of this title, does not do so in the manner and within the term fixed therein, the Treasurer of Puerto Rico shall make the declaration with the information at hand, or with such information as he may secure from data obtained from, or upon the examination of, books and documents or otherwise, and he shall levy and collect, in addition to the tax levied and as a part thereof, a surcharge of ten percent (10%) on the amount of the tax, plus interest on said tax at the rate of six percent (6%) per annum from the ninety-first day from the date of effectiveness of this act until such day as the tax is paid.\nHistory —Apr. 6, 1946, No. 286, art. 1, § 7.