revived and continued in the manner now or hereafter provided
for renewal of judgments; and it shall be lawful for a writ of
scire facias to issue and be prosecuted to judgment in the
manner in which such written writs are ordinarily employed.
Any wilful failure of any prothonotary to carry out any duty
imposed upon him by this section shall be a misdemeanor and,
upon conviction, he shall be sentenced to pay a fine not
exceeding one thousand dollars ($1,000) and costs of
prosecution, or to undergo imprisonment not exceeding one year,
or both, in the discretion of the court.
Section 410. Penalties.--Any person who shall wilfully fail,
neglect or refuse to make any return or report required by this
act, or any taxpayer who shall refuse to pay any tax, penalty or
interest imposed or provided for by this act, or who shall
wilfully fail to preserve his books, papers and records as
directed by the department, in accordance with section four
hundred six hereof, or any person who shall refuse to permit the
department or any of its authorized agents to examine his books,
records or papers, or who shall knowingly make any incomplete,
false or fraudulent return or report, or who shall do or attempt
to do anything whatever to prevent the full disclosure of the
amount or character of the taxable storage, use or other
consumption of tangible personal property, by himself or any
other person, shall be guilty of a misdemeanor and, upon
conviction, shall be sentenced to pay a fine not exceeding one
thousand dollars ($1,000) and costs of prosecution, or undergo
imprisonment not exceeding one year, or both, in the discretion
of the court. The penalties imposed by this section shall be in
addition to any penalties imposed by any provisions of this act.
ARTICLE V
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