P.R. Laws tit. 13, § 2251g
The payment of the tax provided in this chapter shall not have the effect of amending, modifying, repealing or altering the applicable legal provisions regarding income generated, earned or obtained from illegal sources, transactions, activities or businesses, and any person who pays the tax provided in this chapter on bearer certificates of deposit which are the product of said sources, transactions, activities or businesses shall be subject to the penalties provided in the applicable statutes in force.
Neither shall it exempt said taxpayer from complying with his tax liability on income on the amounts represented by said certificates, and any other thus accrued, earned, obtained or generated, including interest, surcharges and penalties.
History —Aug. 12, 1985, No. 1, p. 811, § 8.