P.R. Laws tit. 33, § 4671 : THREE Penal Code —Subtitle 4 Penal Code of 2004—General Provisions —PART II. On the Elements of Crime and on Criminal Behavior —Chapter 291. Subject of the Sanction —Subchapter II. Participation —§ 4671. Principals

Considered to be principals are:

(a) Whoever participates directly in the commission of a crime.

(b) Whoever forces, provokes, abets or induces another person to commit a crime.

(c) Whoever takes advantage of a legally non-imputable person to commit a crime.

(d) Whoever cooperates before, simultaneously or after the commission of a crime, and without whose participation the crime could not have been perpetrated.

(e) Whoever takes advantage of a juridical person to commit a crime.

(f) Whoever acts in representation of another as member, director, agent or owner of a juridical person, and perpetrates the criminal act, even if the special elements that give rise to the crime do not concur upon such a person, but do concur upon the person represented or upon the juridical person provided that there is a law that classifies the crime.