53 Pa. Stat. § 16119
Any person who fails to keep or make any record, return or report required by the city or the district or keeps or makes any false or fraudulent record, return or report or who shall refuse the collector or other duly authorized representative of the city or district to examine his books and records in order to verify the accuracy of his payment of any tax or taxes authorized or imposed under the authority of this act shall be sentenced to pay a fine of not more than five hundred dollars ($500) or to undergo imprisonment of not more than ninety days, or both, in the discretion of the court.
Any person who fraudulently omits or neglects to file any return required hereunder, or to pay any tax imposed under the authority of this act or attempts in any manner to evade or defeat the tax or payment hereof shall be sentenced to pay a fine of not more than five hundred dollars ($500) or to undergo imprisonment of not more than ninety days, or both, in the discretion of the court.
Any person who fails to pay any tax imposed under the authority of this act at the time prescribed shall be liable to a penalty of one per cent per month or fraction thereof on such tax from the time the tax became due and interest at the rate of one-half of one per cent per month or fraction thereof. The penalties and interest provided for in this section shall be added to the tax and assessed and collected at the same time, in the same manner, and as a part of the tax.
53 P.S. § 16119