P.R. Laws tit. 21, § 652a
If the unpaid portion of the claim granted in a bankruptcy or receivership proceeding, as provided in § 651q of this title, is not fully paid within ten (10) days after date of notice and demand by the Finance Director, then interest shall be charged, as part of the unpaid portion of the claim, on said amount at the rate of ten percent (10%) annually from the date of said notice and demand until its payment. There shall also be charged the following surcharges from the date of notice and demand:
(1) For a delay in payment of thirty (30) days or less, there shall be no charge;
(2) for a delay in payment in excess of thirty (30) days, but not exceeding sixty (60) days, five percent (5%) of the unpaid amount, or
(3) for a delay in payment in excess of sixty (60) days, ten percent (10%) of the unpaid amount.
History —July 10, 1974, No. 113, Part 1, p. 371, § 29; Nov. 17, 1992, No. 93, § 19.