Current through Pa Acts 2024-53, 2024-56 through 2024-111
Section 9008 - Examination of records and equipment(a) General rule.--The department or any agent appointed in writing by the department is authorized to examine the books, papers, records, storage tanks and any other equipment of any distributor, dealer or any other person pertaining to the use or sale and delivery of liquid fuels and fuels taxable under this chapter to verify the accuracy of any report or payment made under the provisions of this chapter or to ascertain whether or not the tax imposed by this chapter has been paid. Any information gained by the department as the result of the reports investigations or verifications required to be made, shall be confidential.(b) Penalty.--A person divulging confidential information under subsection (a) commits a misdemeanor of the third degree. (c) Consumer protection.--Notwithstanding subsection (a) or (b) or section 731 of the act of April 9, 1929 ( P.L. 343, No.176), known as the Fiscal Code, incorrect liquid fuel, fuel or alternative fuel composition information, including octane values, discovered by the department upon examination of storage tank contents or related records may be disclosed to an appropriate enforcement authority for investigation. (d) Public safety.-- Notwithstanding subsection (a) or (b) or section 731 of the Fiscal Code, any suspected violation that could pose a threat to public safety discovered by the department during an examination authorized by this section may be disclosed to an appropriate enforcement authority for investigation. Amended by P.L. TBD 2020 No. 129, § 2, eff. 11/25/2020. 1997, April 17, P.L. 6, No. 3, § 12, effective 10/1/1997.