(a) Funcionarios y empleados de la División de Recaudaciones del municipio.— El Director de Finanzas y todo empleado de la División de Recaudaciones Municipal que sea autorizado por éste queda facultado para tomar juramentos y declaraciones sobre cualquier fase de la aplicación de las secs. 651 a 652y de este título que esté a su cargo, o en cualquier otro caso en que por ley o por reglamento bajo autoridad de ley se faculte para tomar dichos juramentos y declaraciones.
(b) Otras personas.— Cualquier juramento o afirmación exigido o autorizado por las secs. 651 a 652y de este título o por cualesquiera reglamentos bajo autoridad de las mismas podrá ser tomado por cualquier persona autorizada a tomar juramentos de carácter general por las leyes del Estado Libre Asociado de Puerto Rico, de los Estados Unidos, o del Distrito de Columbia donde se tomare dicho juramento o afirmación o por cualquier funcionario consular de los Estados Unidos. Este inciso no se interpretará como una enumeración exclusiva de las personas que podrán tomar dichos juramentos o afirmaciones.
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