Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 7213.5. Liability and penalties

(a) The department shall assess a penalty in the amount of twenty thousand dollars ($20,000) or twenty per cent of total sales in Pennsylvania during the previous twelve months, whichever is less, against a remote seller, a marketplace facilitator or a referrer that makes an election under section 213.1(a)   1 to comply with the notice and reporting requirements, or is deemed to have made such election under section 213.1(f), and fails to comply with the requirements under section 213.3 or 213.4.   2  The penalty shall be assessed separately for each violation but may only be assessed once in a calendar year.

(b) A remote seller, a marketplace facilitator or a referrer that makes an election under section 213.1(a) to collect and remit the tax imposed under section 202   3 shall be subject to all of the provisions of this article with respect to the collection and remittance of such tax and shall be subject to all of the penalties, interest and additions for failing to comply with the provisions of this article except as provided in this section.

(c) For a period of five years after the effective date of this section, the department may abate or reduce any penalty or addition imposed under subsection (b) due to hardship or for good cause shown.

(d) A marketplace facilitator or a referrer is relieved of liability under subsection (b) if the marketplace facilitator or the referrer can show to the satisfaction of the department that the failure to collect the correct amount of tax was due to incorrect information given to the marketplace facilitator or the referrer by a marketplace seller or remote seller.

(e) A class action may not be brought against a marketplace facilitator or a referrer on behalf of purchasers arising from or in any way related to an overpayment of sales or use tax collected by the marketplace facilitator or the referrer, regardless of whether such action is characterized as a tax refund claim.  Nothing in this subsection shall affect a purchaser's right to seek a refund from the department under other provisions of this article.