AN ACT

 

1Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
2act relating to tax reform and State taxation by codifying
3and enumerating certain subjects of taxation and imposing
4taxes thereon; providing procedures for the payment,
5collection, administration and enforcement thereof; providing
6for tax credits in certain cases; conferring powers and
7imposing duties upon the Department of Revenue, certain
8employers, fiduciaries, individuals, persons, corporations
9and other entities; prescribing crimes, offenses and
10penalties," in personal income tax, providing for citation
11authority.

12The General Assembly of the Commonwealth of Pennsylvania
13hereby enacts as follows:

14Section 1. The act of March 4, 1971 (P.L.6, No.2), known as
15the Tax Reform Code of 1971, is amended by adding a section to
16read:

17Section 352.2. Citation Authority.--(a) Notwithstanding any
18other provision of this act, an individual or entity shall not
19do any of the following:

20(1) Fail to pay employer withholding tax, interest or 
21penalty within ninety (90) days after the due date and the tax 
22liability due has not been timely appealed or subject to a duly

1authorized deferred payment plan.

2(2) Underpay any employer withholding tax, interest or
3penalty within ninety (90) days after the due date and the tax
4liability due has not been timely appealed or subject to a duly
5authorized deferred payment plan.

6(3) Fail to file a tax employer withholding return or
7report, or any other reporting document within ninety (90) days
8after the due date of the applicable payment or return, report
9or any other reporting document.

10(b) A person or entity who violates a provision of
11subsection (a) shall be guilty of a summary offense and, upon
12conviction thereof, be sentenced to pay a fine of not less than
13three hundred dollars ($300) nor more than one thousand five
14hundred dollars ($1,500) and, in default thereof, to undergo
15imprisonment of not less than five days (5) nor more than thirty
16(30) days. The penalties imposed by this section shall be in
17addition to any other penalties imposed by this article. The
18Secretary of Revenue may designate employes of the department to
19enforce the provisions of this subsection. The employes shall
20exhibit proof of and be within the scope of the designation when
21instituting proceedings as provided by the Pennsylvania Rules of
22Criminal Procedure.

23Section 2. This act shall take effect immediately.