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§ 8230-A. Violations and penalties

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: October 1, 2016

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 72 P.S. Taxation and Fiscal Affairs
Chapter 5. Tax Reform Code of 1971 (Refs & Annos)
Article XII-a. Tobacco Products Tax (Refs & Annos)
Effective: October 1, 2016
72 P.S. § 8230-A
§ 8230-A. Violations and penalties
Currentness
(a) Suspension.--The license of any person who violates this article may be suspended after due notice and opportunity for a hearing for a period of not less than five days or more than 30 days for a first violation and shall be revoked or suspended for any subsequent violation.
(b) Fine.--In addition to the provisions of subsection (a), upon adjudication of a first violation, the person shall be fined not less than $2,500 nor more than $5,000. For subsequent violations, the person shall, upon adjudication thereof, be fined not less than $5,000 nor more than $15,000.
(c) Civil penalty.--A person who violates section 1214-A (b), (c) or (d) or 1225-A(c)1 shall be subject to a civil penalty not to exceed $300 per violation but shall not be subject to subsections (a) and (b).

Credits

1971, March 4, P.L. 6, No. 2, art. XII-A, § 1230-A, added 2016, July 13, P.L. 526, No. 84, § 18, effective Oct. 1, 2016.

Footnotes

1
72 P.S. §§ 8214-A, 8225-A.
72 P.S. § 8230-A, PA ST 72 P.S. § 8230-A
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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