(a) Cuando el Secretario tenga prueba clara y convincente en contra de cualquier embarcador o remitente de mercancía tributable a Puerto Rico que demuestre confabulación entre un consignatario u otra persona en Puerto Rico para ocultar artículos tributables, o para disminuirlos, o para alterar, desfigurar o tergiversar la naturaleza de los artículos introducidos, o para exagerar el verdadero alcance de los descuentos, o para interpretar en su beneficio el alcance de éstos, debe proceder administrativamente contra las personas que directamente confabularon, en una u otra de las siguientes formas, o en ambas maneras.
(b) A la persona en Puerto Rico se le requerirá el pago de los impuestos, recargos, e intereses y una multa administrativa en una cuantía equivalente al cuádruplo de los impuestos adeudados.
(c) A la persona fuera de Puerto Rico se le requerirá el pago de los impuestos, recargos e intereses, y una multa administrativa en una cuantía equivalente al cuádruplo de los impuestos adeudados.
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