Where the taxpayer wilfully files a false or fraudulent return with intent to evade the tax imposed by this article, the amount of tax due may be assessed and collected at any time.
72 P.S. § 7260
Where the taxpayer wilfully files a false or fraudulent return with intent to evade the tax imposed by this article, the amount of tax due may be assessed and collected at any time.
72 P.S. § 7260