Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 1704. Intentional failure of corporate officers to make reports

(a) If any officer or officers of any corporation or association shall intentionally have neglected or refused to make reports to the Auditor General, or to the Department of Revenue, or successively to the Auditor General and to the Department of Revenue, as required by law, for any two successive tax years, he or they shall be guilty of a misdemeanor, and, on conviction thereof, shall be sentenced to pay a fine of five hundred dollars, and undergo an imprisonment not exceeding one year, or either, at the discretion of the court.

(b) If any officer or officers of any corporation or association shall have neglected or refused to make reports to the Department of Revenue for three successive years, unless excused from so doing by said department, the Department of Revenue may report the fact to the Secretary of the Commonwealth who shall thereupon:

(c) Any person or persons who shall (i) exercise or attempt to exercise any powers, privileges, or franchises, under a charter which shall have been declared forfeited hereunder, or (ii) do or attempt to do any business within this Commonwealth in the name of, or for, or on account of any corporation or association, whose right to do business within this Commonwealth shall have been declared forfeited hereunder, shall be guilty of a misdemeanor, and, on being convicted thereof, shall be fined not less than one hundred dollars, or more than one thousand dollars.