Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 5020-451. Penalty on assessors for failure to assess and for making incorrect assessments

If any elected or appointed assessor, or, in townships of the first class, any assessor, assistant township assessor or assistant triennial assessor, knowingly and intentionally omits, neglects or refuses to assess and return any property, person, or thing made taxable by law, or knowingly and intentionally assesses, rates or values the same at more or less than he knows and believes the just cash value or rate thereof, or neglects or refuses to assess any tax required by law, he shall be guilty of a misdemeanor in office, and, on conviction thereof, be subject to imprisonment not less than three nor more than twelve months, and fined in a sum not less than one hundred nor more than two hundred dollars.