Section 9974-C - Penalties(a) Civil penalty.--(1) In addition to any penalties authorized by this act, the Department of Revenue may impose an additional administrative penalty not to exceed $10,000 for any act or violation of this article relating to State and local taxes, including the filing of any false statement, return or document.(2) The department may impose a civil penalty not to exceed $10,000 for a violation of this article, including the filing of any false statement, return or document.(b) Criminal penalty.--In addition to any criminal penalty under this act, any person or business who knowingly violates any of the provisions of this article commits a misdemeanor of the third degree.1971, March 4, P.L. 6, No. 2, art. XXIX-C, § 2974-C, added 2006, Nov. 20, P.L. 1385, No. 151, § 2, imd. effective.