Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 8275. Defacing of cigarette stamping equipment

Any person who shall wilfully, maliciously and for the purpose of evading the tax hereby imposed and assessed, shall in any manner deface, modify, change, tamper with, alter any cigarette tax meter, machine, or stamping equipment or do any other act, the result of which would be likely to affect the proper working order of said cigarette tax meter, machine, or stamping equipment shall be guilty of a felony, and upon conviction thereof shall be sentenced to pay a fine of five thousand dollars ($5000) and to suffer imprisonment for a term of not more than five years.