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Responsibility and authority of department - 4 Pa. Cons. Stat. § 1501

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                                CHAPTER 15
                      ADMINISTRATION AND ENFORCEMENT

     Sec.
     1501.  Responsibility and authority of department.
     1502.  Liens and suits for taxes.
     1503.  Applicants to provide tax information.
     1504.  Wagering on credit.
     1505.  No eminent domain authority.
     1506.  Licensed facility zoning and land use appeals.
     1507.  Inapplicability of Keystone Opportunity Zone, Keystone
            Opportunity Expansion Zone and Keystone Opportunity
            Improvement Zone Act.
     1508.  Athletic event gaming.
     1509.  Compulsive and problem gambling program.
     1510.  Labor hiring preferences.
     1511.  Declaration of exemption from Federal laws prohibiting
            slot machines.
     1512.  Financial and employment interests.
     1513.  Political influence.
     1514.  Regulation requiring exclusion of certain persons.
     1515.  Repeat offenders excludable from licensed gaming
            facility.
     1516.  List of persons self excluded from gaming activities.
     1517.  Investigations and enforcement.
     1517.1. (Reserved).
     1517.2. Conduct of public officials and employees.
     1518.  Prohibited acts; penalties.
     1519.  Detention.
     1520.  Automated teller machines.
     1521.  Liquor licenses at licensed facilities.
     1522.  Interception of oral communications.

        Enactment.  Chapter 15 was added July 5, 2004, P.L.572,
     No.71, effective immediately.
     § 1501.  Responsibility and authority of department.
        (a)  General rule.--The department is authorized to
     administer and collect taxes imposed under this part and
     interest imposed under section 806 of the act of April 9, 1929
     (P.L.343, No.176), known as The Fiscal Code, and promulgate and
     enforce rules and regulations to carry out its prescribed duties
     in accordance with this part, including the collection of taxes,
     penalties and interest imposed by this part.
        (b)  Application of rules and regulations.--The department
     may prescribe the extent, if any, to which any rules and
     regulations shall be applied without retroactive effect. The
     department shall have authority to prescribe the forms and the
     system of accounting and recordkeeping to be employed and
     through its representative shall at all times have power of
     access to and examination and audit of any equipment and records
     relating to all aspects of the operation of slot machines under
     this part.
        (c)  Procedure.--For purposes of implementing this part, the
     department may promulgate regulations in the same manner in
     which the board is authorized as provided in section 1203
     (relating to temporary regulations).
        (d)  Additional penalty.--Any person who fails to timely
     remit to the department or the State Treasurer amounts required
     under this part shall be liable, in addition to any liability
     imposed elsewhere in this part, to a penalty of 5% per month up
     to a maximum of 25% of the amounts ultimately found to be due,
     to be recovered by the department.

Last modified: November 27, 2007