Section 16189 - PenaltiesIn addition to any other penalties or enforcement proceedings provided for by ordinance of city council of cities of the first class for the collection and enforcement of taxes:
(1) Whoever willfully makes any false or untrue statement on his return shall be guilty of a misdemeanor of the second degree and, upon conviction, shall be sentenced to pay a fine of not more than $2,000 or to undergo imprisonment for not more than two years, or both.(2) Whoever willfully fails or refuses to appear before the collector in person with his books, records or accounts for examination when required under the provisions of this act or ordinance of a city of the first class to do so, or who willfully refuses to permit inspection of the books, records or accounts of any business in his custody or control when the right to make such inspection by the collector is requested, shall be guilty of a misdemeanor and shall be sentenced to pay a fine of not more than $500 or to undergo imprisonment for not more than six months, or both.(3) Whoever willfully fails or refuses to file a return required by this act shall be guilty of a misdemeanor of the third degree and, upon conviction, shall be sentenced to pay a fine of not more than $1,000 or to undergo imprisonment for not more than one year, or both. 1984, May 30, P.L. 345, No. 69, § 9, imd. effective.