(1) Municipal employees and other persons.— It shall be unlawful for any Finance Director or any person designated by him/her, including the Official Collector, deputy, agent or other official or employee of the municipalities of the Commonwealth of Puerto Rico, to reveal to any person that he/she unlawfully knows the amount or source of income, the gross earnings, or any detail of those set forth or disclosed in any return required by §§ 651–652y of this title, as well as any information furnished by the Secretary of the Treasury or any other agency or instrumentality of the Commonwealth of Puerto Rico, as provided in § 651p of this title, or any book containing any summary or details thereof, or who permits them to be seen or examined by any person; and it shall be unlawful for any person to print or publish in any way, any return or part thereof required by §§ 651–652y of this title, or the source of the income or gross income which appears in any return required by §§ 651–652y of this title, as well as any information furnished by the Secretary of the Treasury or any other agency or instrumentality of the Commonwealth of Puerto Rico, as provided in § 651p of this title, and f this title, as well as any information furnished by the Secretary of the Treasury or any other agency or instrumentality of the Commonwealth of Puerto Rico, as provided in § 651p of this title, and any infraction of the above provisions shall constitute a misdemeanor and shall be punished by a fine of not more than five hundred dollars ($500), or imprisonment for more than six (6) months; and if the offender is an official or employee of a municipality of the Commonwealth of Puerto Rico, he/she shall also be removed from office or dismissed from employment by due process of law. History —July 10, 1974, No. 113, Part 1, p. 371, § 50; Nov. 17, 1992, No. 93, § 38.
Puerto Rico Legal Code