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§ 5511.42. Penalty

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: September 5, 2006

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 72 P.S. Taxation and Fiscal Affairs
Chapter 4. Local Taxation (Refs & Annos)
Collections in General (Refs & Annos)
Local Tax Collection Law (Refs & Annos)
Effective: September 5, 2006
72 P.S. § 5511.42
§ 5511.42. Penalty
Currentness
(a) Any tax collector failing to comply with the provisions of section thirteen of this act,1 and any tax collector, treasurer or commissioner who violates any of the provisions of section fourteen of this act,2 shall be sentenced to pay a fine of not more than five hundred dollars, or be sentenced to imprisonment for not more than six months, or both, at the discretion of the court.
(b) A person who formerly held the office of tax collector who unlawfully and intentionally impairs the availability of tax collection records in violation of section 4.3(d)3 commits a misdemeanor of the second degree.

Credits

1945, May 25, P.L. 1050, § 42. Amended 2006, July 7, P.L. 374, No. 80, § 6, effective in 60 days [Sept. 5, 2006].

Footnotes

1
72 P.S. § 5511.13.
2
72 P.S. § 5511.14.
3
72 P.S. § 5511.4c.
72 P.S. § 5511.42, PA ST 72 P.S. § 5511.42
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
End of Document