controlling a store or theatre without a license, as herein
provided, shall be guilty of a misdemeanor, and, upon conviction
thereof, shall be fined not less than fifty dollars ($50.00) nor
more than one hundred dollars ($100.00), and costs of
prosecution. Each and every day that such violation shall
continue shall constitute a separate and distinct offense.
Section 8. Examination of Records; Penalty.--The department,
or any duly authorized agent thereof, shall have the power to
examine the books, records, papers, and files, within or outside
the Commonwealth, of any person operating, maintaining or
controlling a store or theatre within this Commonwealth. It
shall have the power to examine witnesses, under oath, to verify
the accuracy of any application, or to ascertain whether or not
any license tax is due which has not been paid. Any person
refusing to allow an examination of his books, records, papers,
and files as herein provided, or who refuses to furnish the
department with any information requested, shall be deemed
guilty of a misdemeanor, and, upon conviction thereof, shall be
fined not less than fifty dollars ($50.00) nor more than one
hundred dollars ($100.00), and costs of prosecution. Each such
refusal shall be deemed a separate offense.
Section 9. Disposition of Tax and Fines.--All taxes and
fines received, collected or recovered under this act, shall be
paid into the State Treasury, through the department, and,
except as hereinafter otherwise provided, shall be credited to
the State School Fund: Provided, however, That out of the
revenues derived under the provisions of this act, the
Department of Revenue shall, during the fiscal biennium
beginning the first day of June, one thousand nine hundred and
thirty-seven, pay into the General Fund the sum of one hundred
20230HB0050PN0039 - 6 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30