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Pennsylvania Code (Last Updated: April 5, 2016) |
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Title 61. REVENUE |
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PART I. Department of Revenue |
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Subpart B. General Fund Revenues |
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Article III. Cigarette and Beverage Taxes |
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Chapter 71. General Provisions |
Section 71.11. Examination of records, equipment and premises
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(a) Dealers shall provide the Department and its authorized agents the means, facilities and opportunity to examine the dealers’ books, records, cigarette inventory, premises and equipment to determine compliance with the act and code.
(b) A person who prevents or hinders the Department or designated agent from examining the items stated in subsection (a) shall be subject to a $100 fine for the first offense, a $200 fine for the second offense and a $300 fine for the third and any further offense.
The provisions of this § 71.11 adopted February 13, 1998, effective February 14, 1998, 28 Pa.B. 979.
Notation
The provisions of this § 71.11 issued under section 6 of the Fiscal Code (72 P. S. § 6); section 1291 of the Tax Reform Code of 1971 (72 P. S. § 8291); and sections 209-A, 214-A, 215-A and 227-A of the act of April 9, 1929 (P. L. 343, No. 176) (72 P. S. § § 209-A, 214-A, 215-A and 227-A).