(a) The Department of Revenue may require any return, report or other document required to be filed for a tax administered by the department prepared by a third party who submits more than ten returns, reports or other documents required to be filed per year to be filed by any method prescribed by the department, including by telephonic, electronic or other method. Notice of the method of filing shall be published in the Pennsylvania Bulletin and on the Department of Revenue's Internet website at least sixty days prior to the due date of the return, report or other document required to be filed by telephonic, electronic or other method. The notice shall refer to this section.

(b) Failure to file a return, report or other document by the method required under subsection (a) shall subject the tax preparer to a penalty of one percent of the tax due on the return, report or other document up to a maximum of five hundred dollars ($500), but not less than ten dollars ($10). This penalty shall be assessed and collected in the manner provided by the act of March 4, 1971 (P.L. 6, No. 2),¹ known as the “Tax Reform Code of 1971.” This penalty shall be in addition to any civil penalty imposed in the applicable article of the “Tax Reform Code of 1971” for failure to file a return, report or other document. The criminal penalty for failure to file a return, report or other document by the method required under subsection (a) shall be the same as the criminal penalty for failure to file a return, report or other document under the applicable article of the “Tax Reform Code of 1971.”