P.R. Laws tit. 33, § 4899
Any collector or agent who, directly or indirectly, performs any of the following acts shall incur a fourth degree felony:
(a) Purchases any portion of personal or real property sold for the payment of unpaid taxes.
(b) Sells or assists in the sale of any personal or real property, knowing that such property is exempted from seizure or from the payment of taxes, or knowing that the taxes for which same is being sold have been paid.
(c) Sells or assists in the sale of any personal or real property for the payment of taxes with the purpose of defrauding the owner of said property.
(d) Issues a sales certificate for real property transferred under the circumstances described in the previous subsections.
(e) Otherwise hinders or restricts bidders in any public auction held for the payment of unpaid taxes.
History —June 18, 2004, No. 149, § 271, eff. May 1, 2005.