Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 5588. Penalty for fraudulent return by owner or assessor

Any assessor who shall knowingly and wilfully accept and make a fraudulent return, or any owner or agent who shall knowingly and wilfully make any fraudulent return to the assessor, shall be liable to a fine of not more than five hundred dollars, or imprisonment of not more than one year, or either or both, at the discretion of the court.