Section 820.1304 - Penalties(a) Civil penalty.--(1) In addition to any penalties authorized by the Tax Reform Code of 1971 for violations of that act, the Department of Revenue may impose an additional administrative penalty not to exceed $10,000 for any act or violation of this act 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 act, including the filing of any false statement, return or document.(b) Criminal penalty.--In addition to any criminal penalty under the Tax Reform Code of 1971, any person or business who knowingly violates any of the provisions of this act commits a misdemeanor of the third degree.1998, Oct. 6, P.L. 705, No. 92, § 1304, imd. effective. Amended 2000, Dec. 20, P.L. 841, No. 119, § 8, imd. effective.