72 Pa. Stat. § 3402-601
Any person who shall fail, neglect or refuse to make any report required by this act, or any taxpayer who shall refuse to pay the tax, penalties and interest imposed by this act, or any person who shall refuse to permit the department or any agent appointed by it in writing, to examine his or her books, records, and papers, or who shall knowingly make any incomplete, false or fraudulent report, or who shall attempt to do anything whatever to avoid the full disclosure of the amount of net income to avoid the payment of the whole or any part of the tax, shall be guilty of a misdemeanor and shall be sentenced to pay a fine not exceeding one thousand dollars ($1,000.00) and costs of prosecution, or undergo imprisonment not exceeding three (3) years, or both, in the discretion of the court.
Such fine shall be in addition to any penalty imposed by any other section or subsection of this act.
72 P.S. § 3402-601