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§ 3420-28. Retention of records by associations; penalty

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
CO-Operative Agricultural Association Corporate Net Income Tax Act (Refs & Annos)
72 P.S. § 3420-28
§ 3420-28. Retention of records by associations; penalty
Each association shall maintain and keep for a period of three (3) years after any report is filed under this act, such record or records of business transacted by it within this Commonwealth for the period covered by such report, and other pertinent papers as may be required by the department.
Any person violating any of the provisions of this section shall be guilty of a misdemeanor and shall, upon conviction thereof, be sentenced to pay a fine not exceeding one thousand dollars ($1,000) and costs of prosecution, or to undergo imprisonment for not more than six (6) months, or both, in the discretion of the court.

Credits

1945, May 23, P.L. 893, No. 360, § 8.
72 P.S. § 3420-28, PA ST 72 P.S. § 3420-28
Current through Act 13 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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