Section 351.2. Filing requirements

(a) The following oil companies shall file a report each month:

(1) An oil company which produces petroleum products in this Commonwealth.

(2) An oil company which imports petroleum products into this Commonwealth.

(3) An oil company for which the Department has approved an election to report and pay the Oil Company Franchise Tax.

(4) An oil company which has been assigned an Oil Company Franchise Tax account number by the Department.

(b) Reports relating to fraudulent or mistaken claims of exemption shall comply with the following:

(1) A person not required to file a monthly report who fraudulently or mistakenly claims an exemption at the time of purchase and later resells or uses a petroleum product for a taxable use shall file a report relating solely to that resale or use.

(2) A person not required to file a monthly report who purchases a product for off-highway use and subsequently uses the product on the public highways or resells it for such use shall file a report relating to that resale or use.

(c) A person who willfully makes a false and fraudulent report shall be guilty of willful and corrupt perjury and, upon conviction, shall be subject to punishment as provided by law. The penalty shall be in addition to other penalties imposed by this chapter.

(d) A person who willfully fails, neglects or refuses to make a report or to pay the applicable tax shall be guilty of a misdemeanor of the third degree and, upon conviction, shall be sentenced to pay a fine not exceeding $2,500 or to undergo imprisonment not exceeding 1 year, or both. The penalty shall be in addition to other penalties imposed by this chapter.

Notation

Cross References

This section cited in 61 Pa. Code § 351.5 (relating to exemptions).