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Violations - 75 Pa. Cons. Stat. § 9018

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     § 9018.  Violations.
        (a)  Failure to report and pay; examinations; unlawful
     acts.--
            (1)  A person commits a misdemeanor of the third degree
        if the person does any of the following:
                (i)  Fails, neglects or refuses to make the report
            and pay the tax, penalties and interest imposed by this
            chapter.
                (ii)  Refuses to permit the department or any agent
            appointed by it in writing to examine books, records,
            papers, storage tanks or other equipment pertaining to
            the use or sale and delivery of liquid fuels within this
            Commonwealth.
                (iii)  Makes any incomplete, false or fraudulent
            report or claim.
                (iv)  Attempts to do anything to avoid a full
            disclosure of the amount of liquid fuels used or sold and
            delivered or to avoid the payment of the tax, penalties
            and interest due.
            (2)  Any partner or member of an association and any
        officer of a corporation whose duty it was to make the report
        required by this chapter shall be subject to imprisonment
        under paragraph (1) for failing to make the report required
        and attend to the payment of the tax imposed by this chapter.
            (3)  The fine under paragraph (1) shall be in addition to
        any penalty imposed by any other section or subsection of
        this chapter.
            (4)  Upon conviction under paragraph (1), all of the
        convicted distributor's permits shall be revoked.
        (b)  Unlawful acts.--A person may not do any of the
     following:
            (1)  Knowingly display or knowingly possess a fictitious,
        suspended, canceled, revoked or altered permit.
            (2)  Knowingly permit the use of a permit by a person not
        entitled to the permit.
            (3)  Display or represent as one's own any permit not
        issued to the person displaying it.
            (4)  Use a false or fictitious name or give a false or
        fictitious address in any application or form required under
        this chapter.
            (5)  Commit a fraud in any application, record or report.
        (c)  Penalty.--A person who violates any of the provisions of
     this section commits a misdemeanor of the third degree. The fine
     shall be in addition to any penalty imposed by any other section
     or subsection of this chapter. Upon conviction, all of the
     convicted person's permits shall be revoked.
     (Dec. 21, 1998, P.L.1126, No.151, eff. 60 days)

        1998 Amendment.  Act 151 amended subsec. (a)(1)(iii).

Last modified: November 27, 2007