§ 588.10. Fines
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 24 P.S. Education
24 P.S. § 588.10
§ 588.10. Fines
(a) Any person who fails, neglects or refuses to make any declaration or return required by this act; any employer who fails, neglects or refuses to register, make deductions, or to pay the tax deducted from his employes; any person who refuses to permit the treasurer or any agent designated by him to examine his books, records and papers; and any person who makes any incomplete, false or fraudulent return or attempts to do anything whatsoever to avoid the full disclosure of the amount of his net profits or earnings to avoid the payment of the whole or any part of the tax imposed by this act, shall be guilty of a misdemeanor, and upon conviction thereof, shall be sentenced to pay a fine of not more than five hundred dollars ($500) or to undergo imprisonment for not more than six (6) months.
(b) Any person who divulges any information which is confidential under the provisions of subsection (d) of section 5 of this act1 shall be guilty of a misdemeanor, and upon conviction thereof, shall be sentenced to pay a fine of not more than five hundred dollars ($500) or to undergo imprisonment for not more than six (6) months.
Credits
1961, Aug. 24, P.L. 1135, No. 508, § 10.
Footnotes
24 P.S. § 588.5.
24 P.S. § 588.10, PA ST 24 P.S. § 588.10
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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