75 Pa. C.S. § 9613

Current through Pa Acts 2024-53, 2024-56 through 2024-92

Section 9613 - Penalty and interest for failure to report or pay tax

When any motor carrier fails to file a report and pay the tax within the time prescribed by this chapter for the filing and payment thereof, he shall pay as a penalty for each failure to file or to pay on or before the prescribed date a sum equivalent to 10% of the tax or $50, whichever is greater. In addition to this penalty, any unpaid tax shall bear interest at the rate of 1% per month or fraction thereof until the tax is paid. The penalties and interest charges imposed shall be paid to the department in addition to the tax due.

75 Pa.C.S. § 9613

1987, July 13, P.L. 303, No. 56, § 2, retroactive effective 7/1/1987. Amended 1995, Dec. 20, P.L. 669, No. 75, § 17, effective 1/1/1996.