Section 10 - Method of filing(a) The Department of Revenue may require any return, report or other document required to be filed for a tax administered by the department prepared by a third party who submits more than ten returns, reports or other documents required to be filed per year to be filed by any method prescribed by the department, including by telephonic, electronic or other method. Notice of the method of filing shall be published in the Pennsylvania Bulletin and on the Department of Revenue's Internet website at least sixty days prior to the due date of the return, report or other document required to be filed by telephonic, electronic or other method. The notice shall refer to this section.(b) Failure to file a return, report or other document by the method required under subsection (a) shall subject the tax preparer to a penalty of one percent of the tax due on the return, report or other document up to a maximum of five hundred dollars ($500), but not less than ten dollars ($10). This penalty shall be assessed and collected in the manner provided by the act of March 4, 1971 (P.L.6, No.2), known as the "Tax Reform Code of 1971." This penalty shall be in addition to any civil penalty imposed in the applicable article of the "Tax Reform Code of 1971" for failure to file a return, report or other document. The criminal penalty for failure to file a return, report or other document by the method required under subsection (a) shall be the same as the criminal penalty for failure to file a return, report or other document under the applicable article of the "Tax Reform Code of 1971."(c)(1) The Department of Revenue may waive the requirement to file by the method required under subsection (a) when the department determines that any of the following apply:(i) The prescribed filing method causes an undue hardship.(ii) The preparer or taxpayer requests a waiver in writing that clearly states why the filing method causes an undue hardship.(2) In determining whether filing by the method required under subsection (a) causes an undue hardship, the Department of Revenue may consider unusual circumstances that may prevent the person from filing by the prescribed method or any other factor that the department determines is relevant.Amended by P.L. 574 2013 No. 71, § 3, eff. 7/18/2013.1929, April 9, P.L. 343, No. 176, art. I, § 10, added 2009, Oct. 9, P.L. 537, No. 50, § 1, imd. effective.