Section 3003.7. Failure to Make Payment by Electronic Fund Transfer.--Any person who fails to make a payment covered by section 9 of the act of April 9, 1929 (P.L.343, No.176), known as "The Fiscal Code," by a method prescribed in that section shall in addition to any other penalty, interest or addition provided by law, be liable for a penalty of three per cent of the total tax due, not exceeding one thousand dollars ($1,000).
(3003.7 added June 16, 1994, P.L.279, No.48)