Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 1717. Failure of vendors of or dealers in goods, wares, and merchandise, restaurant keepers, etc., to make return to mercantile appraisers

If any vendor of or dealer in goods, wares, and merchandise, or individual, firm, copartnership, or corporation, engaged in carrying on a restaurant, eating-house, cafe, or quick-lunch business, or in the business of keeping for profit any shooting gallery, shuffleboard room, billiard or pool room, bowling alley, nine or ten pin alley, or any alley or place on or in which any game is played with the use of balls and pins or other objects, or the owner or lessee of any place of amusement, or building, tent, or enclosure, required, by section 729 of this act,  1 to make a return or application to the mercantile appraiser, on a form prepared by the Department of Revenue, shall fail or neglect so to do, he shall be assessed, taxed, and penalized, as now provided by law for failure to make or file such return or application.