A. Any person who fails, neglects or refuses to make any declaration or return required by this Part, any employer who fails, neglects or refuses to register or to pay the tax deducted from his employees, or fails, neglects or refuses to deduct or withhold the tax from his employees, any person who refuses to permit the Income Tax Officer or any agent designated by him to examine his books, records and papers, and any person who knowingly makes an incomplete, false or fraudulent return, or attempts to do anything whatsoever to avoid the full disclosure of the amount of his net profits or earned income in order to avoid the payment of the whole or any part of the tax imposed by this Part shall, upon conviction thereof before any Magisterial District Judge or court of competent jurisdiction in Berks County, be sentenced to pay a fine of not more than $500 for each offense, and costs, and in default of payment of said fine and costs to be imprisoned for a period not exceeding 30 days.
B. Any person who divulges any information which is confidential under the provisions of this Part shall, upon conviction thereof before any Magisterial District Judge or court of competent jurisdiction, be sentenced to pay a fine of $600 for each offense, and costs, and in default of payment of such fines and costs shall be imprisoned for a period not exceeding 90 days.
C. The penalties imposed under this section shall be in addition to any other penalty imposed by any other section of this Part.
D. The failure of any person to receive or procure forms required for making the declaration or returns required by this Part shall not excuse him from making such declaration or return.