Law Summary
Criminal Process and Imprisonment for Delinquency
- Criminal proceedings for failure to pay the personal cedula tax shall not commence until the year for which the cedula was due has expired.
- For every unpaid cedula involved in a criminal process, five days of imprisonment shall be imposed.
Procedure for Delinquent Taxpayers to Obtain Current Cedula
- A person delinquent in paying personal cedulas for previous years may secure a current year cedula by:
- Paying for the cedula of the earliest year in which delinquency occurred.
- Swearing an affidavit declaring intent to pay all overdue cedulas at a rate of one cedula per six months.
- Agreeing not to change residence without notifying the municipal treasurer.
- The affidavit clearly states that noncompliance with these conditions will annul the agreement and subject the individual to legal penalties.
Indorsement of Delinquency on Current Cedula
- The current year cedula issued to delinquent persons must include an indorsement specifying the number of years of delinquency.
- This indorsement practice shall continue every year until all delinquent payments are fully made.