Pennsylvania Code (Last Updated: April 5, 2016) |
Title 61. REVENUE |
PART I. Department of Revenue |
Subpart B. General Fund Revenues |
Article V-A. School District Personal Income Tax |
Chapter 147. Interest, Penalties and Costs of Collection |
Section 147.2. Penalties
Latest version.
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Under the authority of section 22 of The Local Tax Enabling Act (53 P. S. § 6922), the board may prescribe reasonable penalties for a taxpayers nonpayment of school district personal income tax when due and for a persons failure to comply with this article.