§ 4902. Penalty for false returns
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 4. Local Taxation (Refs & Annos)
Subjects and Rates of County Taxation in General (Refs & Annos)
Tax on Credits, Loans, Moneys, Etc., for County and City Purposes and Their Assessment (Refs & Annos)
Penalties for Neglect of Duty and Making False Returns
72 P.S. § 4902
§ 4902. Penalty for false returns
If any assessor and any taxable person or members of any copartnership, unincorporated association, or company, officer or stockholder or member of any limited partnership, joint-stock association, or corporation, shall agree or enter into any arrangement or understanding that, upon the failure of such taxable person, copartnership, unincorporated association, company, limited partnership, joint-stock association or corporation, to make the return required by the second section1 of this act to be made, such assessor shall return a less amount of property made taxable by the first section2 of this act than should have been returned by such taxable person, copartnership, unincorporated association, company, limited partnership, joint-stock association, or corporation, the persons entering into such agreement, arrangement, or understanding, shall be guilty of conspiracy, and upon the conviction thereof shall be sentenced to pay a fine not exceeding one thousand dollars, and undergo an imprisonment either at labor by separate or solitary confinement or to simple imprisonment, not exceeding three years, at the discretion of the court.
Credits
1913, June 17, P.L. 507, § 6.
72 P.S. § 4902, PA ST 72 P.S. § 4902
Current through Act 13 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
| End of Document |