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§ 8203-A. Floor tax

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: December 14, 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: December 14, 2016
72 P.S. § 8203-A
§ 8203-A. Floor tax
Currentness
(a) Payment.--
(1) Any retailer that, as of the effective date of this paragraph,1 possesses tobacco products subject to the tax imposed by section 1202-A2 other than roll-your-own tobacco shall pay the tax in accordance with the rates specified in section 1202-A. The tax shall be paid and reported on a form prescribed by the department within 90 days of the effective date of this paragraph.
(2) Any retailer that, as of the effective date of this paragraph,3 possesses roll-your-own tobacco subject to the tax imposed by section 1202-A shall pay the tax in accordance with the rates specified in section 1202-A. The tax shall be paid and reported on a form prescribed by the department within 90 days of the effective date of this paragraph.
(b) Administrative penalty; license.--If a retailer fails to file the report required by subsection (a) or fails to pay the tax imposed by subsection (a), the department may, in addition to the interest and penalties provided in section 1215-A,4 do any of the following:
(1) Impose an administrative penalty equal to the amount of tax evaded or not paid. The penalty shall be added to the tax evaded or not paid and assessed and collected at the same time and in the same manner as the tax.
(2) Suspend, revoke or refuse to issue the retailer's license.
(c) Criminal penalty.--In addition to any penalty imposed under subsection (b), a person that willfully omits, neglects or refuses to comply with a duty imposed under subsection (a) commits a misdemeanor and shall, if convicted, be sentenced to pay a fine of not less than $2,500 nor more than $5,000, to serve a term of imprisonment not to exceed 30 days, or both.

Credits

1971, March 4, P.L. 6, No. 2, art. XII-A, § 1203-A, added 2016, July 13, P.L. 526, No. 84, § 18.

Footnotes

1
Subsec. (a)(1) added by 2016, July 13, P.L. 526, No. 84, § 18, effective Oct. 1, 2016.
2
72 P.S. § 8202-A.
3
Subsec. (a)(2) added by 2016, July 13, P.L. 526, No. 84, § 18, effective 60 days after published notice of consent at 46 Pa.B. 6593 [Dec. 14, 2016].
4
72 P.S. § 8215-A.
72 P.S. § 8203-A, PA ST 72 P.S. § 8203-A
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
End of Document