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§ 3407-501. Penalty for fraudulent annual return

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal Affairs

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 72 P.S. Taxation and Fiscal Affairs
Chapter 2. Taxes Levied by the State
Consumers Sales Tax Act
Article V. Violation and Penalties
72 P.S. § 3407-501
§ 3407-501. Penalty for fraudulent annual return
Currentness
Any person who shall wilfully make or cause to be made the annual return required by section three hundred four1 of this act which is false and fraudulent shall be guilty of wilful and corrupt perjury and, upon conviction thereof, shall be subject to punishment as provided by law. Such penalty shall be in addition to all other penalties imposed by any of the preceding provisions of this act.

Credits

1953, July 13, P.L. 389, No. 86, § 501.

Footnotes

1
72 P.S. § 3407-304.
72 P.S. § 3407-501, PA ST 72 P.S. § 3407-501
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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