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§ 9018. Violations

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 75 Pa.C.S.A. Vehicles

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 75 Pa.C.S.A. Vehicles (Refs & Annos)
Part VI. Miscellaneous Provisions
Chapter 90. Liquid Fuels and Fuels Tax
75 Pa.C.S.A. § 9018
§ 9018. Violations
Currentness
(a) Failure to report and pay; examinations; unlawful acts.--
(1) A person commits a misdemeanor of the third degree if the person does any of the following:
(i) Fails, neglects or refuses to make the report and pay the tax, penalties and interest imposed by this chapter.
(ii) Refuses to permit the department or any agent appointed by it in writing to examine books, records, papers, storage tanks or other equipment pertaining to the use or sale and delivery of liquid fuels within this Commonwealth.
(iii) Makes any incomplete, false or fraudulent report or claim.
(iv) Attempts to do anything to avoid a full disclosure of the amount of liquid fuels used or sold and delivered or to avoid the payment of the tax, penalties and interest due.
(2) Any partner or member of an association and any officer of a corporation whose duty it was to make the report required by this chapter shall be subject to imprisonment under paragraph (1) for failing to make the report required and attend to the payment of the tax imposed by this chapter.
(3) The fine under paragraph (1) shall be in addition to any penalty imposed by any other section or subsection of this chapter.
(4) Upon conviction under paragraph (1), all of the convicted distributor's permits shall be revoked.
(b) Unlawful acts.--A person may not do any of the following:
(1) Knowingly display or knowingly possess a fictitious, suspended, canceled, revoked or altered permit.
(2) Knowingly permit the use of a permit by a person not entitled to the permit.
(3) Display or represent as one's own any permit not issued to the person displaying it.
(4) Use a false or fictitious name or give a false or fictitious address in any application or form required under this chapter.
(5) Commit a fraud in any application, record or report.
(c) Penalty.--A person who violates any of the provisions of this section commits a misdemeanor of the third degree. The fine shall be in addition to any penalty imposed by any other section or subsection of this chapter. Upon conviction, all of the convicted person's permits shall be revoked.

Credits

1997, April 17, P.L. 6, No. 3, § 12, effective Oct. 1, 1997; Amended Dec. 21, P.L. 1126, No. 151, § 64, effective in 60 days.
75 Pa.C.S.A. § 9018, PA ST 75 Pa.C.S.A. § 9018
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
End of Document