4712

The penalty of a fine consists of the obligation imposed by the court on the convicted juridical person of paying a sum of money fixed by said court to the Commonwealth of Puerto Rico.\nThe fines to be imposed shall be determined based on the gross annual income of the juridical person in the year in which the crime was committed, pursuant to the provisions of the following paragraph in accordance to the classification of the crime. The court may require the necessary information to determine the gross income, including a financial statement audited by a certified public accountant. However, on setting the fines, the court shall take into consideration the financial situation of the juridical person and any applicable aggravating or mitigating circumstances at the time of passing the sentence.\nThe court may impose a fine to be selected according to the corresponding classification of the crime for which the juridical person was convicted, as follows:\n(a) First degree felony. — A fine equal to ten percent (10%) of the annual income of the juridical person at the time the crime was committed.\n(b) Second degree felony.

n was convicted, as follows:\n(a) First degree felony. — A fine equal to ten percent (10%) of the annual income of the juridical person at the time the crime was committed.\n(b) Second degree felony. — A fine equal to eight percent (8%) of the annual income of the juridical person at the time the crime was committed.\n(c) Third degree felony. — A fine equal to six percent (6%) of the annual income of the juridical person at the time the crime was committed.\n(d) Fourth degree felony. — A equal to four percent (4%) of the annual income of the juridical person at the time the crime was committed.\n(e) Misdemeanor. — A fine equal to two percent (2%) of the annual income of the juridical person at the time the crime was committed.\nHistory —June 18, 2004, No. 149, § 84, eff. May 1, 2005.