Section 1717-D. Penalty.
A taxpayer which claims a tax credit and fails to incur the amount of qualified film production expenses agreed to in section 1712-D(c)(3) for a film in that taxable year shall repay to the Commonwealth the amount of the film production tax credit claimed under this subarticle for the film.
(1717-D renumbered from 1708-D and amended July 13, 2016, P.L.526, No.84)