Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 7410. Penalties

(a) Any person violating any of the provisions of section 409   1 shall be guilty of a misdemeanor, and shall, upon conviction thereof, be sentenced to pay a fine not exceeding one thousand dollars ($1,000) and costs of prosecution, or to undergo imprisonment for not more than six months, or both.

(b) Any person who shall wilfully make a false and fraudulent return of taxable income made taxable by this article, shall be guilty of wilful and corrupt perjury, and, upon conviction thereof, shall be subject to punishment as provided by law.  Such penalty shall be in addition to any other penalties imposed by this article.

(c) Any person, who wilfully fails, neglects, or refuses to make a report or to pay the tax as herein prescribed, or who shall refuse to permit the department to examine the books, papers, and records of any corporation liable to pay tax under this article, shall be guilty of a misdemeanor, and, upon conviction thereof, shall be sentenced to pay a fine not exceeding one thousand dollars ($1,000) and costs of prosecution, or to undergo imprisonment not exceeding six months, or both.  Such penalty shall be in addition to any other penalties imposed by this article.