En caso de que la persona obligada a entregar en la fecha establecida al receptor del ingreso cualquier declaración informativa requerida por las secs. 30041 et seq. de este título, a menos que se demuestre que tal omisión se debe a causa razonable, se impondrá una penalidad de cien (100) dólares por cada declaración dejada de entregar o entregada tarde.
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