(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.
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