(a) La prestación de una declaración jurada ante el Secretario de Hacienda o ante el director, jefe o administrador de la correspondiente dependencia, entidad, corporación pública o subdivisión política del Gobierno de Puerto Rico que hubiere emitido el valor, en la que se haga constar en forma clara y precisa su condición de legítimo dueño del valor y las circunstancias en que el mismo fue sustraído, destruido, desfigurado, mutilado o borrado total o parcialmente.
(b) Excepto cuando medien cualesquiera de las circunstancias descritas en la sec. 49 de este título, la prestación de fianza en la forma y por la cantidad que determine el Secretario de Hacienda o el director, jefe o administrador de la correspondiente dependencia, entidad, corporación pública o subdivisión política del Gobierno de Puerto Rico que hubiere emitido el valor.
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