§ 1301.25. Penalties
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: January 6, 2015
Effective: January 6, 2015
72 P.S. § 1301.25
§ 1301.25. Penalties
(a) Any person who, without proper cause, fails to render any report or perform other duties required under this article, shall, upon conviction in a summary proceeding be sentenced to pay a fine of one hundred dollars ($100) for each day such report is withheld, but not more than ten thousand dollars ($10,000).
(b) Any person who, without proper cause, refuses to pay or deliver property to the State Treasurer as required under this article shall be guilty of a misdemeanor and, upon conviction thereof, shall be sentenced to pay a fine of not less than one thousand dollars ($1,000) nor more than ten thousand dollars ($10,000), or imprisonment for not more than twenty-four (24) months, or both.
(d) A person who is found to have violated section 1301.11 or 1301.11a,1 in addition to other sanctions under this article, shall be guilty of a misdemeanor of the third degree and shall, upon conviction, be sentenced to pay a fine not to exceed one thousand dollars ($1,000) for the first offense. A person who is found guilty of a subsequent offense shall be subject to a fine not to exceed five thousand dollars ($5,000).
Credits
1929, April 9, P.L. 343, No. 176, art. XIII.1, § 1301.25, added 1982, Dec. 9, P.L. 1057, No. 248, § 5, retroactive effective Jan. 1, 1982. Amended 2002, June 29, P.L. 614, No. 91, § 16, effective July 1, 2002; 2014, July 10, P.L. 1053, No. 126, § 8.4, effective in 180 days [Jan. 6, 2015].
Footnotes
72 P.S. §§ 1301.11, 1301.11a.
72 P.S. § 1301.25, PA ST 72 P.S. § 1301.25
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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