§ 3406-407. Records of non-residents
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal Affairs
72 P.S. § 3406-407
§ 3406-407. Records of non-residents
A non-resident person, including a foreign corporation, who is engaged in one or more businesses in this Commonwealth, shall keep adequate records of such business or businesses and of the taxes due with respect thereto, which records shall at all times be retained within this Commonwealth.
Any person violating or assisting in the violation of the provisions of this section shall be guilty of a misdemeanor and, upon conviction, shall be sentenced to pay a fine not exceeding one thousand dollars ($1,000) and costs of prosecution, or to undergo imprisonment not exceeding one (1) year, or both.
Credits
1953, July 13, P.L. 377, No. 85, § 407.
72 P.S. § 3406-407, PA ST 72 P.S. § 3406-407
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
| End of Document |