§ 1710. Failure of officer to make return and payment to department of revenue
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal Affairs
72 P.S. § 1710
§ 1710. Failure of officer to make return and payment to department of revenue
<Section effective until promulgation of regulations under 42 Pa.C.S.A. § 3502(a). See also, section effective upon promulgation of regulations under 42 Pa.C.S.A. § 3502(a).>
Any judicial officer of a court not of record, city officer or county officer who shall refuse or neglect to make the return and payment required by section 901 of this article,1 shall be personally liable for a penalty of ten per centum of the amount of money collected during the period to which the return and payment apply, and which shall be added to the total amount found due.
Credits
1929, April 9, P.L. 343, No. 176, art. XVII, § 1710. Amended 1947, June 10, P.L. 514, § 1; 1976, Dec. 3, P.L. 1274, No. 283, § 4, retroactive effective July 1, 1976.
Footnotes
72 P.S. § 901.
72 P.S. § 1710, PA ST 72 P.S. § 1710
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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