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2271g — Puerto Rico Law | CourtGPT
  1. Home/
  2. Laws/
  3. Puerto Rico/
  4. Title Thirteen - Taxation and Finance (§§ 1 — 33423)/
  5. Subtitle 8 - Additional Income and Internal Revenue Tax Provisions/
  6. Part II - Additional Taxes/
  7. Chapter 216 - Room Occupancy Rate Tax Act Sub/
  8. Subchapter II - Procedures § 2271d - Complaints/
  9. 2271g
Puerto Rico Legal Code
If any person summoned to appear before the Company fails to obey such summons, or if upon appearing before the Company refuses to take an oath, furnish information, testify or answer any pertinent question, or present any pertinent document when so ordered by the Company, the Company may invoke the aid of the Court of First Instance to compel the appearance, testimony, and presentation of documents.Any person who fails or refuses to appear and testify, neglects any legitimate request, or refuses to present books, papers, and documents, if it were within their power to do so, in compliance with a validly issued notice or summons by the Company, or any person who conducts himself in a disorderly or disrespectful manner before the Tourism Company or any of its officials or employees presiding over a hearing or investigation, shall be guilty of a misdemeanor, and, if convicted, punished by a maximum fine of five thousand (5,000) dollars, at the discretion of the sentencing court. History —Sept. 9, 2003, No. 272, § 16, eff. 180 days after Sept. 9, 2003.

2271g

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