§ 8861. Abstracts of building and demolition permits to be forwarded to the county assessment office.
(a) Permit.--Every municipality, third-party agency or the Department of Labor and Industry responsible for the issuance of building permits shall forward a copy of each building permit to the county assessment office on or before the first day of every month. In addition to any charge otherwise permitted by law, a municipality, a third-party agency or the Department of Labor and Industry may charge an additional fee of $10 to each person to whom a permit is issued for administrative costs incurred in compliance with this section.
(b) Substantial improvement.--If a person makes improvements to any real property, other than painting of or normal regular repairs to a building, aggregating more than $2,500 in value and a building permit is not required for the improvements, the property owner shall furnish the following information to the board:
(1) the name and address of the person owning the property;
(2) a description of the improvements made or to be made to the property; and
(3) the dollar value of the improvements.
(c) Penalty.--Any person that intentionally fails to comply with the provisions of subsection (b) or intentionally falsifies the information provided, shall, upon conviction in a summary proceeding, be sentenced to pay a fine of not more than $50.
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