TITLE 4: ECONOMIC RESOURCES
DIVISION 1: REVENUE AND TAXATION
§ 18131. Frivolous Return. (a) Civil Penalty. If: (1) Any individual files what purports to be a return of the tax imposed by this Division but which: (A) Does not contain information on which the substantial correctness of the self-assessment may be judged, or (B) Contains information that on its face indicates that the selfassessment is substantially incorrect; and (2) The conduct referred to in paragraph (1) is due to: (A) A position which is frivolous, or (B) A desire (which appears on the purported return) to delay or impede the administration of the Commonwealth tax laws, then such individual shall pay a penalty of $500. (b) Penalty in Addition to Other Penalties. The penalty imposed by subsection (a) shall be in addition to any other penalty provided by law. Source: PL 14-35, § 4 (1921).