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
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.
with RECIBOS Y CUENTAS
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.