Section 3104. Penalties.
(a) Civil penalty.--
(1) In addition to any penalties authorized by the Tax
Reform Code of 1971 for violations of that act, the
Department of Revenue may impose an additional administrative
penalty not to exceed $10,000 for any act or violation of
this act relating to State and local taxes, including the
filing of any false statement, return or document.
(2) The department may impose an administrative penalty
not to exceed $10,000 for a violation of this act, including
the filing of any false statement, return or document.
(3) This subsection is subject to 2 Pa.C.S. Ch. 5 Subch.
A (relating to practice and procedure of Commonwealth
agencies) and Ch. 7 Subch. A (relating to judicial review of
Commonwealth agency action).
(b) Criminal penalty.--In addition to any criminal penalty under the Tax Reform Code of 1971, a person or business that knowingly violates a provision of this act commits a misdemeanor of the third degree.