(A) Any person violating any provision of this chapter for which no specific penalty is prescribed shall be subject to § 10.99.
(B) In the event that any person not therefor taxable under the provisions of §§ 33.001 through 33.006 shall attain the age of 18 years, or being of the age of 18 years or over and becoming a resident or inhabitant of said township, shall fail to notify the Township Assessor of his or her becoming of age or becoming a resident or inhabitant of such township, within a period of 90 days as provided in § 33.002, he or she shall be guilty of a violation of §§ 33.001 through 33.006 and, upon conviction thereof in a summary proceeding before any District Justice of the township, shall be sentenced to pay any tax due, together with a fine not exceeding $300 and costs of prosecution and, in default of payment of such tax, fine and costs, shall be imprisoned in the county jail for a period not exceeding 30 days.
(1987 Code, § 114-36)
(C) Any person violating any of the provisions of §§ 33.020 through 33.027 shall, upon conviction thereof in a summary proceeding brought in the name and for the use of the township before a District Justice, be sentenced to pay a fine in an amount not exceeding $300 and costs of prosecution, and shall be required to pay the amount of tax due, together with penalty and interest as aforesaid, and, in default of payment of fine and costs, may be committed to the county jail for a period not exceeding 30 days. All fines imposed and collected hereunder shall be paid to the Secretary-Treasurer of the township to apply to the general funds.
(D) Whoever makes any false or untrue statement on any return required by §§ 33.060 through 33.072, or whoever refuses inspection of the books, records or accounts in his or her custody and control, setting forth the number of employees subject to this tax who are in his or her employment, or whoever fails or refuses to file any return required by §§ 33.060 through 33.072, shall be guilty of a violation and, upon conviction thereof, shall be sentenced to pay a fine of not more than $600 and costs of prosecution, and, in default of payment of such fine and costs, to imprisonment for not more than 30 days. The action to enforce the penalty herein prescribed may be instituted against any person in charge of the business of any employer who shall have failed or who refuses to file a return required by §§ 33.060 through 33.072.
(1987 Code, § 114-44)
(Ord. 241, passed 3-7-1960; Ord. 16-86, passed 12-22-1986; Ord. 5-2013, passed 11-7-2013)