P.R. Laws tit. 33, § 4898

2019-02-21 00:00:00+00

§ 4898. Possession and unlawful use of tax information, receipts and payment vouchers

Any person who has in his/her power, without authorization to do so, receipt forms or payment vouchers for municipal licenses, taxes, excise taxes or permits, or who issues, uses or gives any receipt for the payment of taxes, excise taxes, duties or municipal licenses against provisions of law or regulations, or who receives the amounts for such taxes, excise taxes, permits, duties or municipal taxes without issuing a receipt or voucher, or who makes any unlawful or false entry in the receipt or voucher or in the fiscal documents or data banks shall incur a fourth degree felony.

History —June 18, 2004, No. 149, § 270, eff. May 1, 2005.