Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 1716. Failure of persons liable for anthracite tonnage tax to make report

(a) If any individual superintendent or other officer of any firm, corporation, limited partnership, or joint-stock association, or any other owner, partner, or lessee, of any mine, washery, or screening operation, shall neglect or refuse to furnish to the Department of Revenue, within the time required by law, or any extension thereof granted by such department, the assessment and report required by section 728 of this act,  1 or cause the same to be done, or shall make or cause to be made any false report, it shall be the duty of the Department of Revenue to add ten per centum to the tonnage tax payable upon the value of each and every kind of anthracite coal prepared for market, and such mine, washery, or screening operation, for each and every year for which a true and correct assessment and report was not furnished, which percentage shall be settled and collected with the tax in the usual manner of settling accounts and collecting such taxes.

(b) If any such person or officer shall intentionally make, or cause to be made, any false assessment and report, or intentionally neglect or refuse to furnish the Department of Revenue with the assessment and report required by law, he shall be guilty of a misdemeanor, and, on conviction thereof, shall be sentenced to pay a fine of five hundred dollars, or undergo imprisonment not exceeding one year, or both, at the discretion of the court.