Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 4842. Contents of certification;  false and fraudulent return a misdemeanor;  punishment

The certification of the return required to be made by the last preceding section shall set forth that the return is full, true, and correct to the best of his or her knowledge and belief;  and any person or officer who shall wilfully and corruptly make a false and fraudulent return as aforesaid shall be guilty of a misdemeanor, and upon his or her conviction thereof shall be sentenced to pay a fine not exceeding five hundred dollars, or undergo an imprisonment not exceeding two years, or both.