Senate Bill 962 Printer's Number 1100

PENNSYLVANIA, July 31 - account for and pay over the tax, in addition to other penalties

provided by law, commits a misdemeanor and shall, upon

conviction, be sentenced to pay a fine not exceeding $25,000 or

to imprisonment not exceeding two years, or both.

(c) Failure to supply records or information.--A person

required under this subpart to pay a tax, make a return, keep

records or supply information who willfully fails to pay the

tax, make the return, keep records or supply information at the

time required by law or regulations, in addition to other

penalties provided by law, commits a misdemeanor and shall, upon

conviction, be sentenced to pay a fine not exceeding $5,000 or

to imprisonment not exceeding two years, or both.

(d) False statements or claims.--A person who willfully

makes and subscribes a return, statement or other document that

is verified by a written declaration to be made under the

penalties of perjury and which the person does not believe to be

true and correct as to every material matter, or willfully aids

or assists in, procures, counsels or advises the preparation or

presentation of a return, affidavit, claim or other document

which is fraudulent or is false as to a material matter, whether

or not the falsity or fraud is with the knowledge or consent of

the person authorized or required to present the return,

affidavit, claim or document, commits a misdemeanor and shall,

upon conviction, be sentenced to pay a fine not exceeding $5,000

or to imprisonment not exceeding two years, or both.

(e) Fraudulent information.--A person who willfully delivers

or discloses to the department a list, return, account,

statement or other document known by the person to be fraudulent

or false as to a material matter commits a misdemeanor and

shall, upon conviction, be sentenced to pay a fine not exceeding

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