(a) Failure to report and pay; examinations; unlawful acts.--

(1) A person commits a misdemeanor of the third degree if the person does any of the following:

(i) Fails, neglects or refuses to make the report and pay the tax, penalties and interest imposed by this chapter.

(ii) Refuses to permit the department or any agent appointed by it in writing to examine books, records, papers, storage tanks or other equipment pertaining to the use or sale and delivery of liquid fuels within this Commonwealth.

(iii) Makes any incomplete, false or fraudulent report or claim.

(iv) Attempts to do anything to avoid a full disclosure of the amount of liquid fuels used or sold and delivered or to avoid the payment of the tax, penalties and interest due.

(2) Any partner or member of an association and any officer of a corporation whose duty it was to make the report required by this chapter shall be subject to imprisonment under paragraph (1) for failing to make the report required and attend to the payment of the tax imposed by this chapter.

(3) The fine under paragraph (1) shall be in addition to any penalty imposed by any other section or subsection of this chapter.

(4) Upon conviction under paragraph (1), all of the convicted distributor's permits shall be revoked.

(b) Unlawful acts.--A person may not do any of the following:

(1) Knowingly display or knowingly possess a fictitious, suspended, canceled, revoked or altered permit.

(2) Knowingly permit the use of a permit by a person not entitled to the permit.

(3) Display or represent as one's own any permit not issued to the person displaying it.

(4) Use a false or fictitious name or give a false or fictitious address in any application or form required under this chapter.

(5) Commit a fraud in any application, record or report.

(c) Penalty.--A person who violates any of the provisions of this section commits a misdemeanor of the third degree. The fine shall be in addition to any penalty imposed by any other section or subsection of this chapter. Upon conviction, all of the convicted person's permits shall be revoked.

(Dec. 21, 1998, P.L.1126, No.151, eff. 60 days)

1998 Amendment. Act 151 amended subsec. (a)(1)(iii).