Section 9.1. Failure to Make Payment by Electronic Fund Transfer.--Any person who fails to make a required payment by a method prescribed by section 9 shall, in addition to any other penalty, interest or addition provided by law, be liable for a penalty of three per centum of the total tax due not to exceed five hundred dollars ($500).
(9.1 added Dec. 12, 1994, P.L.1015, No.138)