The department is authorized to make the inquiries,
determinations and assessments of the surcharge, including
interest, additions and penalties, imposed by this chapter.
Section 1108. Failure to file return.
Where no return is filed, the amount of the surcharge due may
be assessed and collected at any time as to chargeable
transactions not reported.
Section 1109. False or fraudulent return.
Where the surcharge payer willfully files a false or
fraudulent return with intent to evade the surcharge imposed by
this chapter, the amount of surcharge due may be assessed and
collected at any time.
Section 1110. Extension of limitation period.
Notwithstanding any other provision of this chapter, where,
before the expiration of the period prescribed for the
assessment of a surcharge, a surcharge payer has consented, in
writing, that the period be extended, the amount of surcharge
due may be assessed at any time within the extended period. The
period so extended may be extended further by subsequent
consents, in writing, made before the expiration of the extended
period.
Section 1111. Failure to furnish information, returning false
information or failure to permit inspection.
(a) Penalty.--A surcharge payer who fails to keep or make a
record, return, report, inventory or statement, or keeps or
makes a false or fraudulent record, return, report, inventory or
statement required by this chapter, commits a misdemeanor and
shall, upon conviction, be sentenced to pay costs of prosecution
and a fine of $500 and to imprisonment for not more than one
year, or both, at the discretion of the court.
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