Section 4.1. (a) For the purpose of ascertaining the amount of tax payable under this act, every resident liable to pay such tax shall, each year, on or before such date as shall be fixed by the board for the revision of taxes or the county commissioners transmit to the board for the revision of taxes, or the county commissioners, upon a form prescribed, prepared and furnished by the board of revision of taxes, or the county commissioners, a return certified as provided in this act: (Par. amended Oct. 4, 1978, P.L.994, No.206)
(1) The aggregate actual value of each part of the different classes of property made taxable by this act, held, owned or possessed by such resident as of the date fixed annually, in the manner provided herein, either in his own right or as trustee, agent, attorney-in-fact or in any other capacity for the use, benefit or advantage of any other person, copartnership, unincorporated association, company, limited partnership, joint-stock association or corporation.
(2) Such other relevant information as may be required by the board of revision of taxes, or county commissioners, concerning each of the different classes of property enumerated in this act owned, held or in any manner possessed by such resident.
(b) The return so made shall be certified to, by the person making the same, if an individual; and in the case of copartnership, unincorporated association and joint-stock association and companies, by some member thereof; and in the case of limited partnerships and corporations, by the president, chairman or treasurer thereof.
(c) The tax imposed by this act shall be due and payable at the same time, and subject to the same conditions as to discounts, penalties and interest, as in the case of real property taxes imposed by the county for county purposes, and in cities coextensive with counties for city and county purposes.
(d) Any person who wilfully fails or refuses to file any return containing the information required by this act shall be guilty of a misdemeanor, and upon conviction thereof, shall be sentenced to pay a fine of not more than five hundred dollars ($500), or to undergo imprisonment for not more than six months, or both.
(4.1 added July 3, 1947, P.L.1249, No.513)