(A) Generally. 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) Earned income taxation.
(1) Any person who fails, neglects or refuses to make any declaration or return required by §§ 34.001 through 34.006, 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, 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 §§ 34.001 through 34.006, shall upon conviction therefor before any district justice of the peace, or court of competent jurisdiction, be sentenced to pay a fine of not more than $2,500 for each offense, and costs and in default of payment, to be imprisoned for a period not six months.
(2) Any person who divulges any information which is confidential under the provisions of §§ 34.001 through 34.006, shall, upon conviction therefor, before any district justice of the peace, or court of competent jurisdiction, be sentenced to pay a fine of not more than $500 for each offense, and costs, and in default of payment, to be imprisoned for a period not exceeding 60 days.
(5) Any employer required under this chapter to collect, account for and distribute income taxes who willfully fails to collect or truthfully account for and distribute income taxes, commits a misdemeanor and shall, upon conviction, be sentenced to pay a fine not exceeding $25,000 or to imprisonment not exceeding two years, or both.
(C) Taxation upon a transfer of real property.
(2) In the case of failure to record a declaration required under §§ 34.020 through 34.035 on the date prescribed therefor, unless it is shown that such failure is due to reasonable cause, there shall be added to the tax 5% of the amount of such tax if the failure is for not more than one month, with an additional 5% for each additional month or fraction thereof during which such failure continues, not exceeding 50% in the aggregate.
(D) Local services tax.
(1) If the township or the Collector determines that a person has committed or permitted the commission of a violation of §§ 34.050 through 34.064, the township may institute summary criminal proceedings and/or may seek equitable relief. In the event summary criminal proceedings are instituted, the fine for the first offense shall be not less than $100 and not more than $600. The fine for a second offense shall not be less than $300 and not more than $600. The fine for a third or greater offense shall not be less than $500 and not more than $600. Each day or portion thereof in which a violation exists shall be considered a separate violation of §§ 34.050 through 34.064. Each section of §§ 34.050 through 34.064 which is violated shall be considered a separate violation.
(2) The amount of any fine imposed by a magisterial district judge or a court shall be in addition to any other fine which may be imposed under any other provisions of this code of ordinances of the township or under any statute. In default of payment of any fine, such person shall be liable to imprisonment for not more than 30 days.
(Ord. 56, passed 12-9-1986; Ord. 79, passed 12-26-1989; Ord. 145, passed 12-11-2007; Ord. 191, passed 1-8-2019)