Section 1704A. Penalty for Fraudulent Report or Return.--Any person who, with intent to defraud the Commonwealth, shall wilfully make, or cause to be made, any report or return, required by this act, which is false, shall be guilty of a misdemeanor, and upon conviction thereof, shall be sentenced to pay a fine not exceeding two thousand dollars ($2000), or undergo imprisonment not exceeding three years, or both.
(1704A added July 13, 1957, P.L.850, No.389)