(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.
(C) Whosoever makes any false or untrue statement on any return required by §§ 33.050 through 33.063, or who refuses inspection of his or her 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 §§ 33.050 through 33.063, shall, upon being found liable therefor in a civil enforcement proceeding commenced by the borough before a magisterial district judge, pay a fine of not less than $100 nor more than $600, plus all court costs, including reasonable attorney fees, incurred by the borough in the enforcement of §§ 33.050 through 33.063. No judgment shall be imposed until the date of the determination of the violation by the magisterial district judge. If the defendant neither pays nor timely appeals the judgment, the borough may enforce the judgment pursuant to the applicable Rules of Civil Procedure. Each day a violation exists shall constitute a separate offense. Further, the appropriate officers or agents of the borough are hereby authorized to seek equitable relief, including injunction, to enforce compliance herewith. It is further provided that the action to enforce the fine and penalty herein provided may be instituted against any person in charge of the business of any employer who has failed or refuses to file a return required by §§ 33.050 through 33.063.
(D) Whoever makes any false or untrue statement on any return required by §§ 33.095 through 33.108, or who refuses inspection of his or her 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 §§ 33.095 through 33.108 shall, upon conviction before any justice of the peace, alderman or magistrate, be sentenced to pay a fine for each offense of not more than $300, or imprisoned not more than 90 days, or both. It is further provided that the action to enforce the fine and penalty herein provided may be instituted against any person in charge of the business of any employer who has failed or refuses to file a return required by §§ 33.095 through 33.108.
(Ord. 42-1967, passed 3-6-1967; Ord. 51-1968, passed 2-5-1968; Ord. 215, passed 2-7-2005)