Any person obligated under this chapter to retain and pay the tax, submit a declaration, preserve any evidence or document, or supply any information for purpose of calculation, assessment or collection of any tax, and voluntarily or involuntarily fails to comply with said obligation shall be subject to the penalties, charges, or fines as indicated in §§ 2272j—2272m of this title. History —Sept. 9, 2003, No. 272, § 45, eff. 180 days after Sept. 9, 2003.
Puerto Rico Legal Code