El pago de la contribución dispuesta en este capítulo no tendrá el efecto de enmendar, modificar, derogar o alterar las disposiciones legales aplicables respecto de ingresos generados, ganados u obtenidos de fuentes, transacciones, actividades o negocios ilegales, y cualquier persona que pague la contribución dispuesta en este capítulo sobre certificados de depósito pagaderos al portador productos de tales fuentes, transacciones, actividades o negocios, estará sujeta a las penalidades dispuestas en las leyes vigentes que sean de aplicabilidad.
Tampoco eximirá a tal contribuyente del cumplimiento de su responsabilidad contributiva, incluyendo intereses, recargos y penalidades, por concepto de contribución sobre ingresos sobre las cantidades que tales certificados representen y cualesquiera otras devengadas, ganadas, obtenidas o generadas en tal forma.
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