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Examination of records and equipment - 75 Pa. Cons. Stat. § 9008

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     § 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.

Last modified: November 27, 2007