Pennsylvania Code (Last Updated: April 5, 2016) |
Title 61. REVENUE |
PART I. Department of Revenue |
Subpart B. General Fund Revenues |
Article IV. County Collections |
Chapter 93. Inheritance Tax Division |
SubChapter B. ENTRY INTO SAFE DEPOSIT BOX |
Section 93.72. Penaltiesbank employes
Latest version.
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This section provides for a penalty in the case of a bank employe who has actual knowledge of the death of the decedent and permits the entry in violation of section 1152 of the act (72 P. S. § 2485-1152)(Repealed). This section provides that the person shall be guilty of a misdemeanor and upon conviction shall be sentenced to pay a fine not exceeding $1,000. The motive of the bank employe is of no importance, rather only that he knew of the death of the decedent and that he permitted the entrance into the safe deposit box without insuring compliance under section 1152 of the act (72 P. S. § 2485-1152)(Repealed).