It shall be illegal for any collector, agent, inspector or other official or employee of the Collection Center or its authorized representative, to disclose or make known information or data stated or revealed in the personal property tax return in prejudice of the taxpayer’s best interests, or provide any tax return or copy thereof, or a volume including a summary or details of said tax return, without being authorized by the Collection Center, except as provided in this chapter. It shall be illegal for any person to print or publish in any form not provided by law, a tax return or any part thereof or any information, data or matters found in it.\nEvery collector, agent, inspector or other official or employee of the Collection Center or its authorized representative who violates the preceding provisions shall incur a felony, and upon conviction, shall be sanctioned with a fine of five thousand dollars ($5,000) or imprisonment for five (5) years, or both penalties, at the discretion of the court.\nIf the violator is an official or employee of the Collection Center or its authorized representative, and is convicted, he/she shall also be removed from the position or employment ion of the court.\nIf the violator is an official or employee of the Collection Center or its authorized representative, and is convicted, he/she shall also be removed from the position or employment he/she holds.\nHistory —Aug. 30, 1991, No. 83, § 6.27.
Puerto Rico Legal Code