Commonwealth Code / Title 4: Economic Resources / Division 1 Revenue and Taxation / Chapter 8. Administrative Provisions / Article 7. Penalties.
B. Criminal Penalties.
- § 18141. Attempt to Evade or Defeat Tax.PDF
- § 18142. Willful Failure to Collect or Pay Over Tax.PDF
- § 18143. Willful Failure to File ReturnPDF
- § 18144. Fraudulent Statement or Failure to Make Statement to EmployeePDF
- § 18145. Fraud and False Statement.PDF
- § 18146. Fraudulent ReturnsPDF
- § 18147. Failure to Obey Summons.PDF
- § 18148. Attempts to Interfere with Administration of Commonwealth Tax Laws.PDF
- § 18149. Offenses by Officers and Employees of the Commonwealth.PDF
- § 18150. Unauthorized Disclosure of Information.PDF
- § 18151. False Statements to Purchasers or Lessees Relating to Tax.PDF