§ 19-1410.  Civil Penalties. 281
   (1)   If any part of any underpayment of tax imposed by this Chapter is due to conduct prescribed by subsections 19-1416(1)(b), and (d) - (h), there shall be added to the tax an amount equal to fifty percent (50%) of the underpayment.
   (2)   In the case of failure to record a Certificate of Transfer required under this Chapter on the date prescribed therefor, unless it is shown that such failure is due to reasonable cause, there shall be added to the tax five percent (5%) of the amount of such tax if the failure is for not more than one month, with an additional five percent (5%) for each additional month or fraction thereof during which such failure continues, not exceeding fifty percent (50%) in the aggregate.

 

Notes

281
   The provisions of this Section "shall not take effect until such time as the City is authorized to impose such penalties by the laws of the Commonwealth of Pennsylvania."1987 Ordinances, p. 606.