(A) Any person violating any provision of this chapter, for which no other penalty is provided, shall be subject to the penalty provisions of § 10.99.
(B)
(1) Any person who fails, neglects or refuses to make any declaration or return required by §§ 34.030 through 34.035; any employer who fails, neglects or refuses to register or to pay the tax deducted from his or her employees, or fails, neglects or refuses to deduct or withhold the tax from his or her employees; any person who refuses to permit the officer or any agent designated by him or her to examine his or her books, records and papers; and any person who knowingly makes any incomplete, false or fraudulent return; or attempts to do anything whatsoever to avoid the full disclosure of the amount of his or her net profits or earned income in order to avoid the payment of the whole or any part of the tax imposed by §§ 34.030 through 34.035, shall, upon conviction thereof before the Magisterial District Judge or other court of competent jurisdiction and in accordance with the procedures set forth in the Pennsylvania Second Class Township Code, 53 P.S. §§ 65101 et seq., be sentenced to pay a fine of not more than $500 plus the costs of prosecution, including, but not limited to, all court costs and reasonable attorney fees incurred by the township in enforcing the violation. Each day a violation continues shall constitute a separate offense, and each provision violated shall constitute a separate offense.
(2) Any person who divulges any information which is confidential under the provisions of §§ 34.030 through 34.035, shall, upon conviction thereof, before the Magisterial District Judge or other court of competent jurisdiction and in accordance with the procedures set forth in the Pennsylvania Second Class Township Code, 53 P.S. §§ 65101 et seq., be sentenced to pay a fine of not more than $500 plus the costs of prosecution, including, but not limited to, all court costs and reasonable attorney fees incurred by the township in enforcing the violation. Each day a violation continues shall constitute a separate offense, and each provision violated shall constitute a separate offense.
(C) Any person who shall fail, neglect or refuse to comply with any of the terms or provisions of § § 34.050 through 34.057 shall, upon conviction before the Magisterial District Judge or other court of competent jurisdiction and in accordance with the procedures set forth in the Pennsylvania Second Class Township Code, 53 P.S. § § 65101 et seq., be sentenced to pay a fine of not more than $500 plus the costs of prosecution, including, but not limited to, all court costs and reasonable attorney fees incurred by the township in enforcing the violation. Each day a violation continues shall constitute a separate offense, and each provision violated shall constitute a separate offense. These penalties are in addition to any other penalties provided by law.
(D) Any person who shall fail, neglect or refuse to comply with any of the terms or provisions of §§ 34.070 through 34.077 shall, upon conviction before the Magisterial District Judge or other court of competent jurisdiction and in accordance with the procedures set forth in the Pennsylvania Second Class Township Code, 53 P.S. §§ 65101 et seq., be sentenced to pay a fine of not more than $500 plus the costs of prosecution, including, but not limited to, all court costs and reasonable attorney fees incurred by the township in enforcing the violation. Each day a violation continues shall constitute a separate offense, and each provision violated shall constitute a separate offense. These penalties are in addition to any other penalties provided by law.
(Ord. 26, passed 12-13-1967; Ord. 167, passed 12-14-2005)