(a) Toda persona que haciendo falsa representación de funcionario, empleado o agente de rentas internas del Departamento y bajo ese carácter intente cobrar o cobre contribuciones, impuestos o derechos de licencia bajo este Código o intente obtener u obtenga información que los contribuyentes sólo estén obligados a rendir a agentes de rentas internas o a funcionarios fiscales debidamente autorizados, incurrirá en delito grave de tercer grado.
(b) En relación con cualquier asunto que surja bajo este Código y excepto de otro modo dispuesto en este inciso:
(1) Incurrirá en delito grave de tercer grado, toda persona que a sabiendas:
(A) Falsificare, conspirare, o pactare con cualquier persona para ocultar al Departamento de Hacienda un hecho material fraudulento o un esquema fraudulento.
(B) Hiciere cualquier declaración falsa a un funcionario o empleado del Departamento de Hacienda.
(C) Voluntariamente entregue o suministre al Secretario cualquier planilla, declaración, declaración jurada, certificación, informe, reclamación u otro documento o información a sabiendas de que el mismo es falso o fraudulento.
(2) Excepción.— Este inciso no será de aplicación en casos de representaciones hechas como parte de un procedimiento judicial o en aquellos casos en que aplique alguna otra disposición bajo este Código.
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