(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) Interest and penalties.
(a) Except as provided in division (B)(1)(b) below, if the income tax in §§ 35.001 through 35.008 is not paid when due, interest at the rate the taxpayer is required to pay to the commonwealth under § 806 of the Act of April 9, 1929 (P.L. 343, No. 176), known as the Fiscal Code, 72 P.S. § 806, on the amount of the income tax, and an additional penalty of 1% of the amount of the unpaid income tax for each month or fraction of a month during which the income tax remains unpaid shall be added and collected but the amount shall not exceed 15% in the aggregate. Where an action is brought for the recovery of the income tax, the taxpayer liable for the income tax shall, in addition, be liable for the costs of collection, interest and penalties.
(b) The Department may establish conditions under which a Tax Officer, with the concurrence of the Tax Collection Committee, may abate interest or penalties that would otherwise be imposed for the nonreporting or underreporting of income tax liabilities or for the nonpayment of income taxes previously imposed and due if the taxpayer voluntarily files delinquent returns and pays the income taxes in full.
(c) The provisions of division (B)(1)(b) shall not affect or terminate any petitions, investigations, prosecutions or other proceedings pending under §§ 35.001 through 35.008, or prevent the commencement or further prosecution of any proceedings by the proper authorities for violations of §§ 35.001 through 35.008. No proceedings shall, however, be commenced on the basis of delinquent returns filed pursuant to § 35.005(H) if the returns are determined to be substantially true and correct and the income taxes are paid in full within the prescribed time.
(2) Fines and penalties for violations.
(a) Any taxpayer who fails, neglects or refuses to make any declaration or return required by §§ 35.001 through 35.008, any employer who fails, neglects or refuses to register, keep or supply records or returns required by § 512 of the LTEA, 53 P.S. § 6924.512, or to pay the income tax deducted from employees, or fails, neglects or refuses to deduct or withhold the income tax from employees, any taxpayer or employer who refuses to permit the Tax Officer appointed by a Tax Collection Committee or an employee or agent of the Tax Officer to examine books, records and papers, and any taxpayer or employer who knowingly makes any incomplete, false or fraudulent return, or attempts to do anything whatsoever to avoid the full disclosure of the amount of income in order to avoid the payment of income taxes shall, upon conviction thereof, be sentenced to pay a fine of not more than $2,500 for each offense and reasonable costs, and in default of payment of said fine and costs, to imprisonment for not more than six months.
(b) Any employer required under §§ 35.001 through 35.008 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.
(3) Penalties. A person who violates § 35.005(K)(2) commits a misdemeanor of the third degree and shall, upon conviction, be sentenced to pay a fine of not more than $2,500 or to imprisonment for not more than one year, or both. If the offender is a member of the Tax Collection Committee, the member shall be removed from the Tax Collection Committee. If the offender is an employee of a Tax Collection Committee or the township, the employee shall be discharged from employment. The offender shall pay the costs of prosecution.
(C) Whoever makes any false or untrue statement on any return required by §§ 35.020 through 35.034, or whoever refuses inspection of the 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 §§ 35.020 through 35.034 shall be guilty of a violation and, upon conviction thereof, shall be sentenced to pay a fine of not more than $600 and costs of prosecution, and, in default of payment of such fine and costs, to imprisonment for not more than 30 days. The action to enforce the penalty herein prescribed may be instituted against any person in charge of the business of any employer who shall have failed or who refuses to file a return required by §§ 35.020 through 35.034.
(Ord. 131, passed 8-18-2011; Ord. 158, passed 12-6-2018)