72 Pa. Stat. § 5588
Current through P.A. Acts 2024-18
Any assessor who shall knowingly and wilfully accept and make a fraudulent return, or any owner or agent who shall knowingly and wilfully make any fraudulent return to the assessor, shall be liable to a fine of not more than five hundred dollars, or imprisonment of not more than one year, or either or both, at the discretion of the court.
72 P.S. § 5588