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§ 8275. Defacing of cigarette stamping equipment

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 5. Tax Reform Code of 1971 (Refs & Annos)
Article XII. Cigarette Tax (Refs & Annos)
Part IX. Penalties and Enforcement
72 P.S. § 8275
§ 8275. Defacing of cigarette stamping equipment
Any person who shall wilfully, maliciously and for the purpose of evading the tax hereby imposed and assessed, shall in any manner deface, modify, change, tamper with, alter any cigarette tax meter, machine, or stamping equipment or do any other act, the result of which would be likely to affect the proper working order of said cigarette tax meter, machine, or stamping equipment shall be guilty of a felony, and upon conviction thereof shall be sentenced to pay a fine of five thousand dollars ($5000) and to suffer imprisonment for a term of not more than five years.

Credits

1971, March 4, P.L. 6, No. 2, art. XII, § 1275, added 1981, Dec. 21, P.L. 482, No. 141, § 5, effective in 30 days.
72 P.S. § 8275, PA ST 72 P.S. § 8275
Current through Act 13 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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