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Pennsylvania Statutes Title 73 P.S. Trade and Commerce § 820.1304. Penalties

Current as of January 01, 2022 | Updated by FindLaw Staff

(a) Civil penalty.--

(1) In addition to any penalties authorized by the Tax Reform Code of 1971  1 for violations of that act, the Department of Revenue may impose an additional administrative penalty not to exceed $10,000 for any act or violation of this act relating to State and local taxes, including the filing of any false statement, return or document.

(2) The department may impose a civil penalty not to exceed $10,000 for a violation of this act, including the filing of any false statement, return or document.

(b) Criminal penalty.--In addition to any criminal penalty under the Tax Reform Code of 1971, any person or business who knowingly violates any of the provisions of this act commits a misdemeanor of the third degree.

1 72 P.S. § 7101 et seq.
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Cite this article: FindLaw.com - Pennsylvania Statutes Title 73 P.S. Trade and Commerce § 820.1304. Penalties - last updated January 01, 2022 | https://codes.findlaw.com/pa/title-73-ps-trade-and-commerce/pa-st-sect-73-820-1304/

Read this complete Pennsylvania Statutes Title 73 P.S. Trade and Commerce § 820.1304. Penalties on Westlaw

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