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§ 820.1304. Penalties

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 73 P.S. Trade and CommerceEffective: December 20, 2000

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 73 P.S. Trade and Commerce (Refs & Annos)
Chapter 16B. Pennsylvania Keystone Opportunity Zone Act (Refs & Annos)
Chapter 13. Miscellaneous Provisions
Effective: December 20, 2000
73 P.S. § 820.1304
§ 820.1304. Penalties
Currentness
(a) Civil penalty.--
(1) In addition to any penalties authorized by the Tax Reform Code of 19711 for violations of that act, the Department of Revenue may impose an additional administrative penalty not to exceed $10,000 for any act or violation of this act relating to State and local taxes, including the filing of any false statement, return or document.
(2) The department may impose a civil penalty not to exceed $10,000 for a violation of this act, including the filing of any false statement, return or document.
(b) Criminal penalty.--In addition to any criminal penalty under the Tax Reform Code of 1971, any person or business who knowingly violates any of the provisions of this act commits a misdemeanor of the third degree.

Credits

1998, Oct. 6, P.L. 705, No. 92, § 1304, imd. effective. Amended 2000, Dec. 20, P.L. 841, No. 119, § 8, imd. effective.

Footnotes

1
72 P.S. § 7101 et seq.
73 P.S. § 820.1304, PA ST 73 P.S. § 820.1304
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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