Pennsylvania Statutes Title 24 P.S. Education § 588.10. Fines

(a) Any person who fails, neglects or refuses to make any declaration or return required by this act; any employer who fails, neglects or refuses to register, make deductions, or to pay the tax deducted from his employes; any person who refuses to permit the treasurer or any agent designated by him to examine his books, records and papers; and any person who makes any incomplete, false or fraudulent return or attempts to do anything whatsoever to avoid the full disclosure of the amount of his net profits or earnings to avoid the payment of the whole or any part of the tax imposed by this act, shall be guilty of a misdemeanor, and upon conviction thereof, shall be sentenced to pay a fine of not more than five hundred dollars ($500) or to undergo imprisonment for not more than six (6) months.

(b) Any person who divulges any information which is confidential under the provisions of subsection (d) of section 5 of this act  1 shall be guilty of a misdemeanor, and upon conviction thereof, shall be sentenced to pay a fine of not more than five hundred dollars ($500) or to undergo imprisonment for not more than six (6) months.

(c) The penalties imposed under this section shall be in addition to any other penalty imposed by any other section of this act.

(d) The failure of any person to receive or procure the forms required for making the declarations or returns required by this act shall not excuse him from making such declaration or return.