4896

Any person who refuses to take or sign any oath, declaration or statement required by the fiscal legislation of the Commonwealth of Puerto Rico or by any competent person, employee or officer, or who refuses to answer any interrogation so required; or who furnishes, gives or returns any form, certification, list or fiscal form with incomplete, false or fraudulent information shall incur a misdemeanor.\nHistory —June 18, 2004, No. 149, § 268, eff. May 1, 2005.