2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1063 - Interest, Penalties, and Additions to Taxes (§§ 33071 — 33091) › § 33080 - Penalties

(a) In general. — Any person who, pursuant to any part of this Code, is required to pay any taxes or estimated taxes to withhold at the source and to pay any taxes, to file any tax return or statement, to keep any attesting or other documents, or to furnish any information for the purposes of computation, assessment, or collection of any taxes or levies, and willfully fails to meet such requirement shall be subject to the penalties and additions to taxes described in this subchapter as established further. Except as otherwise provided in this Code, penalties shall be imposed, assessed, and collected in the same manner as taxes.
(b) Penalties for misdemeanors. — Except as otherwise expressly provided in this Code, in all cases of conviction for a misdemeanor established by this Code, the person thus convicted shall be punished by a fine not greater than five thousand dollars ($5,000), or by penalty of imprisonment for a maximum term of ninety (90) days, or both penalties, at the discretion of the court, plus costs arising from proceedings.
(c) Penalties for felonies. —
(1) Except as otherwise expressly provided in this Code, in all cases of conviction for a third-degree felony established by this Code, the person thus convicted shall be punished by imprisonment, for which the term shall range between three (3) years and one (1) day and eight (8) years. The court, at its discretion, may impose the fixed imprisonment penalty established or the penalty of a fine not to exceed twenty thousand dollars ($20,000), or both penalties, plus costs arising from proceedings.
(2) Except as otherwise expressly provided in this Code, in all cases of conviction for a fourth-degree felony established by this Code, the person thus convicted shall be punished by imprisonment, for which the term shall range between six (6) months and one (1) day and three (3) years. The court, at its discretion, may impose the fixed imprisonment penalty established or the penalty of a fine not to exceed ten thousand dollars ($10,000), or both penalties, plus costs arising from proceedings.
(d) Penalty for failure to keep attesting documents or submit information. — Any person that, pursuant to any part of this Code or to any regulations promulgated by authority of law, is required to keep any records or furnish any information for the purposes of computing, assessing, or collecting any estimated or other taxes imposed by any part of this Code, who willfully fails to keep such records or furnish such information, within the term or terms fixed under any part of this Code or under regulations, in addition to other penalties imposed by this Code, shall be guilty of a misdemeanor.
(e) Criminal liability of juridical persons. —
(1) Juridical persons and unincorporated partnerships or associations shall be criminally liable when their members, directors, agents, or representatives commit criminal acts while fulfilling their functions or agreements, or while committing acts that can be attributable to such juridical persons and the unincorporated partnerships or associations which they represent.
(2) The liability established herein does not preclude the individual liability that members, directors, agents, or representatives of the juridical persons or unincorporated partnerships or associations that partake in criminal acts may have.
(3) In addition to the penalties established in this Code, juridical persons that incur the offenses classified herein shall be punishable by the penalties established in §§ 4711—4718 of Title 33, both inclusive, to the extent that these are not incompatible with the penalties provided in this Code.
History —Jan. 31, 2011, No. 1, § 6030.10, retroactive to Jan. 1, 2011.