Section 2103 - False statements and penalties(a) False statements.-- Any person who willfully and knowingly makes, publishes, delivers or utters a false statement orally, or in writing, or in the form of a receipt for the sale of motor fuel, for the purpose of obtaining or attempting to obtain, or to assist any person to obtain or attempt to obtain, a credit or refund or reduction of liability for taxes under this chapter or Chapter 96 (relating to motor carriers road tax) shall be guilty of a summary offense and, upon conviction thereof, for a first offense shall be sentenced to pay a fine of not less than $100 nor more than $500; and for each subsequent or additional offense, a fine of not less than $200 nor more than $500, or undergo imprisonment for a term not exceeding 90 days, or both.(a.1) Operation without identification marker.--Notwithstanding the provisions of subsection (b), any person who violates section 2102(d) (relating to identification markers required) and who can adequately establish an absence of knowing and willful intent shall be guilty of a summary offense and shall be sentenced to pay a fine of $25.(b) Other penalties.--Any person willfully violating any provision of this chapter or Chapter 96 (relating to motor carriers road tax) not covered by any other penalty contained in this chapter shall be guilty of a summary offense and, upon conviction thereof, for a first offense, shall be sentenced to pay a fine of not less than $100 nor more than $500; and, for each subsequent or additional offense, a fine of not less than $200 nor more than $500, or undergo imprisonment for a term not exceeding 90 days, or both. If the person convicted is a corporation, any imprisonment imposed shall be served by the responsible corporate employee. 1980, June 18, P.L. 229, No. 68, § 4, effective in 60 days. Amended 1987, July 13, P.L. 303, No. 56, § 1, imd. effective; 1990, May 30, P.L. 173, No. 42, § 12, effective in 60 days.