Toda persona que con conocimiento de la ejecución de un delito, oculte al responsable del mismo o procure la desaparición, alteración u ocultación de prueba para impedir la acción de la justicia, será sancionada con pena de reclusión por un término fijo de tres (3) años. Si la persona convicta es una persona jurídica será sancionada con pena de multa hasta diez mil dólares ($10,000).
Cuando el encubridor actúe con ánimo de lucro o se trate de un funcionario o empleado público y cometa el delito aprovechándose de su cargo o empleo, será sancionado con pena de reclusión por un término fijo de ocho (8) años. Si la persona convicta es una persona jurídica será sancionada con pena de multa hasta treinta mil dólares ($30,000).
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