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 1064 - Special Provisions (§§ 33111 — 33199) › Subchapter B - Excise Taxes and License Fees (§§ 33131 — 33152) › § 33138 - Cigarette-related crimes

(a) Any person shall be guilty of a misdemeanor if:
(1) He/she packs in any box or package an amount of cigarettes that is greater or less than that which §§ 31601 et seq. of this title or its regulations provide for each box or package; or
(2) he/she fails to adhere, print, or otherwise affix the label required under §§ 31601 et seq. of this title or its regulations, or who falsely adheres, prints, or otherwise affixes another label, or who adheres, prints, or otherwise affixes in any box, package, or pack containing cigarettes, a label that does not contain all the information and has the characteristics required by regulations; or
(3) he/she knowingly has possession of, or has in any space or premises under his/her control and at his/her disposal, any cigarettes that have not been packed or have not paid the corresponding taxes as required under §§ 31601 et seq. of this title, or
(4) he/she, with the intent to commit fraud, gives away, sells, buys, accepts, or otherwise uses any pack of cigarettes that does not have the label affixed as required under §§ 31601 et seq. of this title or such regulations as the Secretary may promulgate.
(b) Any natural or juridical person, or owner or manager of a business or a business establishment shall have his license to trade cigarettes, whether at wholesale or at retail, or any cigarette-related license suspended for a term of twelve (12) months and an administrative fine in the amount of ten thousand dollars ($10,000) shall be imposed for each violation, without prejudice to the provisions of the “Act to Correct Exploitation of Minor Children” of February 25, 1902, as amended, when he:
(1) Sells, gives away, dispenses, delivers or, distributes cigarettes, or electronic cigarettes or e-cigarettes, whether individually or in packs of any size or any other kind of wrapping, cigars, chewing tobacco, or any tobacco preparation to be inhaled or chewed, and any other kind of material, regardless of what it is made of, that can be used to roll any kind of cut tobacco to prepare cigarettes, cigars, or flavored cigarettes, as defined in §§ 1040-1043 of Title 23, to minors under the age of eighteen (18), or to any person who does not look older than twenty-seven (27), who does not show a photo identification card that appears to be valid on its face showing that such person is over the age of eighteen (18), whether for such person’s consumption or for the consumption of a third party. Any transaction in connection with the aforementioned goods in this clause shall be conducted in a direct and immediate manner between both parties, in order for the good not to be accessible to the person who intends to buy it, be it because the good is on a counter or in a self-service machine, except as otherwise provided in § 31711(e) of this title.
(2) Any owner or manager of a business or a business establishment where cigarettes or electronic cigarettes or e-cigarettes, are sold, given away, dispensed, delivered, or distributed at retail, whether individually or in packs of any size or any kind of wrapping, cigars, chewing tobacco, or any tobacco preparation to be inhaled or chewed, who does not place conspicuously in the business or the business establishment, a copy of the provisions of this subsection, in addition to the provisions of § 1022b of Title 33, part of the “Act to Correct Exploitation of Minor Children”, approved on February 25, 1902, as amended.
(c) Once said twelve (12)-month period provided for in subsection (b) has elapsed, a person may request reinstatement of his license. If, after such license has been reinstated, such person is found guilty of the same violation for a second time, his license shall be permanently revoked. For purposes of the above provisions, any violation that occurs five (5) years after the date the determination on the first violation became final and binding, shall not be treated as a second violation of the provisions of subsection (b).
Any income generated as a result of the fines imposed to business owners or managers shall be allocated to the Division of Tobacco Control and Oral Health of the Department of Health to be used for any prevention and education efforts on the effects of smoking, and said income shall be under the custody of the Department of Health.
History —Jan. 31, 2011, No. 1, § 6042.08, retroactive to Jan. 1, 2011; Mar. 26, 2015, No. 41, § 5.