Section 352.2. Citation Authority.--(a) Notwithstanding any other provision of this act, any person who does any of the following commits a summary offense and, upon conviction, shall be subject to the fines and penalties imposed under section 208(c):
(1) Does not pay withholding tax, interest or penalty within ninety days after the due date, and the tax liability due has not been timely appealed or subject to a duly authorized deferred payment plan.
(2) Underpays a withholding tax, interest or penalty within ninety days after the due date, and the tax liability due has not been timely appealed or subject to a duly authorized deferred payment plan.
(3) Fails to file a tax withholding return or report or any other reporting document within ninety days after the due date of the applicable payment or return, report or any other reporting document.
((a) amended July 13, 2016, P.L.526, No.84)
(b) The penalties imposed under this section shall be in addition to any other penalties imposed under this article.
(c) The Secretary of Revenue may designate employes of the department to enforce this subsection. The employes shall exhibit proof of and be within the scope of the designation when instituting proceedings as provided under the Pennsylvania Rules of Criminal Procedure.
(352.2 added July 9, 2013, P.L.270, No.52)