Chapter 8

Penal Dispositions

  • Article 81: Infractions of the disposition as regards private documents will be punished by the payment of the amount of the delinquency, and a fine of the same amount.
Article 82 prescribes the penalty for failure to affix or to cancel the adhesive RECIBOS Y CUENTAS stamp required  by Articles 19 and 20.  Article 82 will be quoted hereafter in connection
with RECIBOS Y CUENTAS stamps. 

Articles  83 to 85, inclusive, prescribe the penalties for failure to affix or to cancel the GIRO (Draft) stamps required  by Article 48 to 54. inclusive.  Articles 83 to 85, inclusive,
will be quoted  hereafter in connection with GIRO stamps. 

Article 86 prescribes the penalty which  merchants incur for failure to add to their books  the proper amount of paper  for Payments to the State (Pagos Al Estado) as required by Article 58. Article 86
will be quoted hereafter in connection with stamped paper for PAGOS AL ESTADO.)

  • Article 87: In no Government office will be admitted any instrument, document or book in which the proper stamped paper has not been employed, unless the payment of the delinquent amounts and the fine imposed is fully demonstrated.  All officers of the    Administrative  branch who receive, forward, or  authorize any document not extended on the  corresponding stamped paper, and fail to correct such infractions of the law, will incur the same liability as the makers of such documents.
  • Article 88: Any officer receiving the amount of fines,  imposed payments of delinquencies, taxes on matriculation, etc,  in cash instead of the proper class of stamped paper as established by these regulations, will be liable to the punishment established by the provisions of the Penal Code, and will be held for trial by the proper Court.
  • Article 89: Recorders, notaries, brokers, and other public functionaries who, on account of infractions of any of the disposition of these Regulations, have been ordered to pay a fine, and who fail to do so within the term prescribed  by the  Administration,  will  be  suspended  in  the  exercise of their professions or business until they are able to prove that the fine imposed has been satisfied.
  • Article 90: The  decisions of  the General  Treasury  Department  will be final, and  can only be appealed  by  litigious  proceedings before the Council of Administration of the Islands.
  • Article 91: All special privileges opposed to the provisions of these Regulations are revoked.  The fines mentioned herein will be demanded and collected by the officers of the Administration, except those imposed on Judges. The collection of the latter will be in charge of the respective Superior Courts. In cases of forgery and other crimes, for the punishment of which provisions has been made under the Penal Code, proceedings will be carried on in the manner established by law.  In no case will any appeal be admitted prior to the payment of the fine which may  have been imposed.

    • Article 92: All other dispositions  issued prior hereto in regard to the stamped paper tax are hereby revoked in so far as they are opposed to the provisions of these regulations.[29]