P.R. Laws tit. 11, § 14
Every employer shall keep a record of all injuries whether serious or slight, suffered by his/her workers or employees in the course of their employment or of such diseases as are covered under the chapter. Within five days after an accident occurs, the employer shall file a written report with the Administrator of the State Insurance Fund Corporation in forms furnished by him/her. Said report shall contain the title and the nature of the occupation of the worker or employee, the wages he/she earns, the location of the establishment, the name, age, gender and occupation of the injured worker or employee, the date and time of any accident that caused the injury, the nature and cause of the injury and any other information required.
Those employers who refuse or neglect to make the reports required by this section shall be sanctioned by the Court of First Instance, Superior Part, with a fine not to exceed five thousand dollars ($5,000).
Every employer who intentionally or maliciously unduly reports to the Administrator of the State Insurance Fund Corporation a case concerning a work-related accident shall be liable for all expenses incurred because of said report. Every employer who reports as his/her an accident suffered by a worker or employee who works for an employer who, in violation of the law has not been insured, shall incur a misdemeanor and be sanctioned with a term of imprisonment not to exceed six (6) months or with a fine not to exceed five thousand dollars ($5,000) or with both penalties at the discretion of the court. Expenses as well as fines shall be enforced on the property of the employer. Provided, That the court, at its discretion, may impose the penalty of community services in lieu of the penalty of imprisonment.
History —Apr. 18, 1935, No. 45, p. 250, § 13, renumbered as § 11 on July 1, 1996, No. 63, § 3; Sept. 16, 2004, No. 343, § 2.