Statutes, codes, and regulations
Pennsylvania Code (Rules and Regulations)
Title 61 - REVENUEPart I - Department of RevenueSubpart B - General Fund RevenuesArticle V - Personal Income Tax
Chapter 119 - LIABILITIES AND ASSESSMENT-PROCEDURE AND ADMINISTRATION
Section 119.25 - Failing to furnish or furnishing a false withholding statement

61 Pa. Code § 119.25

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Current through Register Vol. 54, No. 50, December 14, 2024
Section 119.25 - Failing to furnish or furnishing a false withholding statement

Any employer required, under the provisions of § 113.4 (relating to time and place for filing reconciliation and withholding statements), to furnish a withholding statement to an employe who wilfully furnishes a false or fraudulent statement, or who wilfully fails to furnish a statement in the manner or at the time, or not showing the information required by § 113.4 shall for each such failure be liable to a penalty of $50 for each employe.

61 Pa. Code § 119.25