(a) Las adiciones a la contribución en los casos en que el contribuyente se marche súbitamente de Puerto Rico o remueva u oculte su propiedad en tal forma que obstaculice el cobro de la contribución serán las que se proveen en la sec. 33116 de este título por violación a la sec. 30282 de este título. Estas adiciones se impondrán conjuntamente con cualesquiera otras adiciones, intereses, penalidades o multas impuestas por este Código.
(b) Toda persona que voluntariamente intentare evadir o derrotar cualquier contribución impuesta por cualquier parte de este Código, o el pago de la misma mediante la remoción u ocultación de propiedad, incurrirá en delito grave de tercer grado.
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