Pennsylvania Statutes Title 53 P.S. Municipal and Quasi-Municipal Corporations § 16139. Suit for collection

(1) Where a vendor has failed to file a report required under the provisions of this act.

(2) Where an examination of a return filed by a vendor and of other evidence relating to such return reveals a fraudulent evasion of taxes, including, but not limited to, substantial understatement of sales at retail taxed hereunder.

Where suit is brought for the recovery of any such tax, the vendor shall be liable for, and it shall be the duty of the Tax Collector to collect, in addition to the tax assessed against such vendor, the costs of such collection and the interest and penalties provided hereunder.