or a breach of fiduciary obligation within one year after the
discovery of the offense. This paragraph shall not extend the
period of limitation otherwise applicable by more than two
years.
(2) The offense of wilfully attempting to evade or defeat a
tax or the payment of a tax within one year after the discovery
of the offense. This paragraph shall not extend the period of
limitation otherwise applicable by more than three years.
(c) In addition to a criminal offense identified in the tax
statutes administered by the Department of Revenue, a person may
be prosecuted for an offense provided for under 18 Pa.C.S.
(relating to crimes and offenses), relating to misconduct under
the tax statutes, if the prosecution is instituted within five
years after the commission of the offense.
(d) In addition to the imposition of a fine and imprisonment
and if a taxpayer has been convicted of a tax-related offense
under a statutory provision, the defendant taxpayer shall be
ordered and required to pay the Department of Revenue
restitution of each tax liability for which a conviction has
been entered. The amount of restitution shall be the taxes,
interest and penalties accrued through the date of payment.
Section 2. The following apply:
(1) The addition of sections 3003.23 and 3003.24 of the
act shall not relieve a person of a tax, interest, addition
to a tax, penalty, fee and other cost payable by the person
on the effective date of this section.
(2) If a court of competent jurisdiction holds that a
tax, interest, addition to tax, penalty, fee and other cost
or money payable to the Commonwealth, or any officer or
agency of the Commonwealth, cannot be settled, assessed or
collected under the procedure provided by the addition of
sections 3003.23 and 3003.24 of the act, the matters shall
continue to be settled or assessed and collected under the
laws in force prior to the effective date of this section.
(3) The following apply to the addition of section
3003.23 of the act:
(i) For a settlement, determination or assessment
issued before the effective date of this section, the
ten-year collection period shall begin on the effective
date of this section or when the settlement,
determination or assessment becomes final, whichever is
later.
(ii) For a tax return due and not filed as of the
effective date of this section, the ten-year statute
applicable to a nonfiled return shall begin on the
effective date of this section.
(iii) For a tax return due and not filed before or
on the effective date of this section, the ten-year
statute applicable to a nonfiled return shall begin on
the effective date of this section.
(4) A tax lien created prior to January 1, 2021, shall
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