P.R. Laws tit. 13, § 316b
In addition to any other pertinent administrative action, any failure to comply with the provisions of §§ 311—316b of this title or its regulations, shall bring about a penalty that shall not exceed three thousand dollars ($3,000) for each noncompliance. Provided, That any obdurate, repetitious conduct in violation of §§ 311—316b of this title or its regulations, or intended to defraud the Treasury, could entail a fine that shall not exceed ten thousand dollars ($10,000) for each noncompliance, and will automatically bar his/her functions as a designated agent, and he/she shall not be able to work in any capacity in the Department of the Treasury. The Secretary of the Treasury shall establish by regulations the administrative procedure that shall be followed to appraise and collect the sums imposed through these sanctions, which shall comply with the provisions of § 2151 of Title 3, for the formal adjudicative hearings. The Secretary of the Treasury shall also establish, through regulations, the definitions and specific conduct that would bring about the imposing of the fines mentioned above. The abovementioned fines shall not limit the power of the State to pursue any legal action under Title 33.
History —Apr. 12, 1917, No. 11, added as § 7 on Dec. 10, 1999, No. 331, § 7.