PRINTER'S NO. 3583
No. 2657 Session of 1982
INTRODUCED BY HASAY AND CESSAR, SEPTEMBER 14, 1982
REFERRED TO COMMITTEE ON FINANCE, SEPTEMBER 14, 1982
AN ACT
1 Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
2 act relating to tax reform and State taxation by codifying
3 and enumerating certain subjects of taxation and imposing
4 taxes thereon; providing procedures for the payment,
5 collection, administration and enforcement thereof; providing
6 for tax credits in certain cases; conferring powers and
7 imposing duties upon the Department of Revenue, certain
8 employers, fiduciaries, individuals, persons, corporations
9 and other entities; prescribing crimes, offenses and
10 penalties," further providing penalties for certain sales
11 without license.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 1271, act of March 4, 1971 (P.L.6, No.2),
15 known as the "Tax Reform Code of 1971," amended December 21,
16 1981 (P.L.482, No.141), is amended by adding a subsection to
17 read:
18 Section 1271. Sales without License.--* * *
19 (a.1) On the obtaining of the first summary conviction
20 against a dealer or any other person for a violation of
21 subsection (a) for failure to timely renew an established but
22 expired license, a fine in accordance with the following
1 schedule shall be imposed in lieu of the penalty provided for in
2 subsection (a), provided an application for renewal of the
3 license was properly submitted within one year of the expiration
4 of the old license:
5 Period Operating Without
6 A License Fine
7 30 days or less $ 15
8 31 to 90 days $ 25
9 91 to 180 days $100
10 181 days to 1 year $250
11 Section 2. This act shall take effect in 60 days.
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