72 Pa. Stat. § 1710

Current through Pa Acts 2024-53, 2024-56 through 2024-111

Section 1710 - [First of two versions] Failure of officer to make return and payment to department of revenue

Any judicial officer of a court not of record, city officer or county officer who shall refuse or neglect to make the return and payment required by section 901 of this article, shall be personally liable for a penalty of ten per centum of the amount of money collected during the period to which the return and payment apply, and which shall be added to the total amount found due.

72 P.S. § 1710

1929, April 9, P.L. 343, art. XVII, § 1710. Amended 1947, June 10, P.L. 514, § 1; 1976, Dec. 3, P.L. 1274, No. 283, § 4.