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Pennsylvania Statutes Title 53 P.S. Municipal and Quasi-Municipal Corporations § 18200.3104. Penalties

Current as of January 01, 2026 | Updated by Findlaw Staff

(a) Civil penalty.--

(1) In addition to any penalties authorized by the Tax Reform Code of 1971 for violations of that act, the Department of Revenue may impose an additional administrative penalty not to exceed $10,000 for any act or violation of this act relating to State and local taxes, including the filing of any false statement, return or document.

(2) The department may impose an administrative penalty not to exceed $10,000 for a violation of this act, including the filing of any false statement, return or document.

(3) This subsection is subject to 2 Pa.C.S. Ch. 5 Subch. A (relating to practice and procedure of Commonwealth agencies) and Ch. 7 Subch. A (relating to judicial review of Commonwealth agency action).

(b) Criminal penalty.--In addition to any criminal penalty under the Tax Reform Code of 1971, a person or business that knowingly violates a provision of this act commits a misdemeanor of the third degree.

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Cite this article: FindLaw.com - Pennsylvania Statutes Title 53 P.S. Municipal and Quasi-Municipal Corporations § 18200.3104. Penalties - last updated January 01, 2026 | https://codes.findlaw.com/pa/title-53-ps-municipal-and-quasimunicipal-corporations/pa-st-sect-53-18200-3104/

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