72 Pa. Stat. § 10003.7

Current through P.A. Acts 2023-32
Section 10003.7 - Failure to make payment by electronic fund transfer

Any person who fails to make a payment covered by section 9 of the act of April 9, 1929 (P.L. 343, No. 176), known as "The Fiscal Code," by a method prescribed in that section shall in addition to any other penalty, interest or addition provided by law, be liable for a penalty of three per cent of the total tax due, not exceeding one thousand dollars ($1,000).

72 P.S. § 10003.7

1971, March 4, P.L. 6, No. 2, art. XII, § 3003.7, added 1994, June 16, P.L. 279, No. 48, § 41, effective 7/1/1994.