Any person who willfully fails to complete and return the appraisal return form when required by an appraiser, within a period of ten (10) days after it has been delivered, shall incur a misdemeanor, and upon conviction shall be sanctioned with a fine of five hundred dollars ($500) or imprisonment for six (6) months, or both penalties, at the discretion of the court.\nHistory —Aug. 30, 1991, No. 83, § 3.23.
Puerto Rico Legal Code