[Adopted 11-17-2022 by Ord. No. 1051[1]]
[1]
Editor's Note: This ordinance was originally adopted as Art. VI but was renumbered to maintain the organization of the Code.
All terms defined in the Local Tax Enabling Act, 53 P.S. § 6924.101 et seq., shall have the meanings set forth therein. The following terms shall have the meanings set forth herein:
BOROUGH
The Borough of Narberth, Montgomery County Pennsylvania.
BUSINESS
An enterprise, activity, profession or any other undertaking of an unincorporated nature conducted for profit or ordinarily conducted for profit whether by a person, partnership, association or any other entity.
BUSINESS ENTITY
A sole proprietorship, corporation, joint-stock association or company, partnership, limited partnership, limited-liability company, association, business trust, syndicate or other commercial or professional activity organized under the laws of this commonwealth or any other jurisdiction.
COLLECTOR or TAX OFFICER
A political subdivision, public employee, tax bureau, county, except a county of the first class, or private agency which administers and collects income taxes for one or more tax collection districts. Unless otherwise specifically provided, for purposes of the obligations of an employer, the term shall mean the tax officer for the tax collection district within which the employer is located, or, if an employer maintains workplaces in more than one district, the tax officer for each such district with respect to employees principally employed therein.
CORPORATION
A corporation or joint-stock association organized under the laws of the United States, the Commonwealth of Pennsylvania or any other state, territory, foreign country or dependency. The term shall include an entity which is classified as a corporation for federal income tax purposes.
CURRENT YEAR
The calendar year for which the tax is levied.
DEPARTMENT
The Department of Community and Economic Development of the Commonwealth.
DOMICILE
The place where a person lives and has a permanent home and to which the person has the intention of returning whenever absent. Actual residence is not necessarily domicile, for domicile is the fixed place of abode which, in the intention of the taxpayer, is permanent rather than transitory. Domicile is the voluntarily fixed place of habitation of a person, not for a mere special or limited purpose, but with the present intention of making a permanent home, until some event occurs to induce the person to adopt some other permanent home. In the case of a business, domicile is that place considered as the center of business affairs and the place where its functions are discharged.
EARNED INCOME
The compensation as required to be reported to or as determined by the Department of Revenue under Section 303 of the act of March 4, 1971 (P.L. 6, No. 2), known as the "Tax Reform Code of 1971,"[1] and rules and regulations promulgated under that section subject to the following:
A. 
Employee business expenses as reported to or determined by the Department of Revenue under Article III of the Tax Reform Code of 1971 shall constitute allowable deductions in determining earned income.
B. 
The term does not include:
(1) 
Wages or compensation paid to individuals on active military service, regardless of whether it is earned for active military service inside or outside this commonwealth.
(2) 
Offsets for business losses.
(3) 
The amount of any housing allowance provided to a member of the clergy.
C. 
For purposes of collection of earned income and net profits taxes under this chapter and for crediting purposes under Section 317 of the Local Tax Enabling Act,[2] the term shall include all taxes on earned income or net profits whether authorized by this article or any other law of this commonwealth, unless the law expressly provides otherwise.
EARNED INCOME AND NET PROFITS TAX
The tax levied by a political subdivision on earned income and net profits.
EFFECTIVE INCOME TAX RATE
The actual tax rate levied by the Borough on a taxpayer based on the total of all income taxes imposed under this article and all other applicable laws, adjusted under Section 311 of the Local Tax Enabling Act.[3]
EFFECTIVE LOCAL SERVICES TAX RATE
The actual local services tax rate levied by the Borough on taxpayers based on the total of all local services taxes imposed under this article and all other applicable laws, adjusted under Section 311 of the Local Tax Enabling Act.[4]
EMPLOYER
A person, business entity or other entity, employing one or more persons for a salary, wage, commission or other compensation. The term includes the commonwealth, a political subdivision and an instrumentality or public authority of either. For purposes of penalties under this article, the term includes a corporate officer.
INCOME TAX
Except as set forth in Section 511(b) of the Local Tax Enabling Act,[5] an earned income and net profits tax, personal income tax or other tax that is assessed on the income of a taxpayer levied by a political subdivision under the authority of this article, the Local Tax Enabling Act, or any other act.
JOINT TAX COLLECTION COMMITTEE
An entity formed by two or more tax collection committees for the purpose of income tax collection in more than one tax collection district.
LOCAL SERVICES TAX
A tax on individuals for the privilege of engaging in an occupation that is levied, assessed and collected only by the political subdivision of the taxpayer's place of employment under the authority of this article, the Local Tax Enabling Act, or any other act.
NET PROFITS
The net income from the operation of a business, other than a corporation, as required to be reported to or as determined by the Department of Revenue under Section 303 of the Act of March 4, 1971 (P.L. 6, No. 2),[6] known as the Tax Reform Code of 1971, and rules and regulations promulgated under that section. The term does not include income under any of the following subsections:
A. 
Income which:
(1) 
Is not paid for services provided; and
(2) 
Is in the nature of earnings from an investment.
B. 
Income which represents:
(1) 
Any gain on the sale of farm machinery;
(2) 
Any gain on the sale of livestock held 12 months or more for draft, breeding or dairy purposes; or
(3) 
Any gain on the sale of other capital assets of a farm.
NONRESIDENT
A person or business domiciled outside the political subdivision levying the tax and performing services within the political subdivision levying the tax for at least 90 or more consecutive days.
NONRESIDENT TAX
An income tax levied by a political subdivision on a nonresident who has performed services within the political subdivision levying the tax for at least 90 or more consecutive days.
OFFICIAL REGISTER
The part of the tax register that includes withholding tax rates as provided in Section 511(a)(3) of the Local Tax Enabling Act.[7]
PERSON
A natural person.
POLITICAL SUBDIVISION
A city of the second class, city of the second class A, city of the third class, borough, town, township of the first class, township of the second class, school district of the first class A, school district of the second class, school district of the third class, school district of the fourth class or municipal authority.
PRECEDING YEAR
The calendar year before the current year.
PRIVATE AGENCY
A business entity or person appointed as a tax officer by a tax collection committee.
PUBLIC AGENCY
Any and all public bodies, authorities, agencies, instrumentalities, political subdivisions, intermediate units, councils, boards, commissions or similar governmental entities.
RESIDENT
A person or business domiciled in the Borough or the other political subdivision levying the tax, as applicable.
RESIDENT TAX
An income tax levied by:
A. 
The Borough on a resident of the Borough; or
B. 
A school district on a resident of that school district.
SUCCEEDING YEAR
The calendar year following the current year.
TAX BUREAU
A public nonprofit entity established for the administration and collection of taxes.
TAX COLLECTION COMMITTEE
The committee established to govern each tax collection district for the purpose of income tax collection. The term shall include a joint tax collection committee.
TAX COLLECTION DISTRICT
A tax collection district established under Section 504 of Local Tax Enabling Act.[8]
TAX OFFICER
A political subdivision, public employee, tax bureau, county, except a county of the first class, or private agency which administers and collects income taxes for one or more tax collection districts. Unless otherwise specifically provided, for purposes of the obligations of an employer, the term shall mean the tax officer for the tax collection district within which the employer is located, or, if an employer maintains workplaces in more than one district, the tax officer for each such district with respect to employees principally employed therein.
TAX RECORDS
Tax returns, supporting schedules, correspondence with auditors or taxpayers, account books and other documents, including electronic records, obtained or created by the tax officer to administer or collect a tax under this article and Local Tax Enabling Act. The term includes documents required by Section 509(e) of the Local Tax Enabling Act.[9] The term "electronic records" includes data and information inscribed on a tangible medium or stored in an electronic or other medium and which is retrievable in perceivable form.
TAX REGISTER
A database of all county, municipal and school tax rates available on the internet as provided in Section 511(a)(1) of the Local Tax Enabling Act.[10]
TAXABLE INCOME
Includes:
A. 
In the case of an earned income and net profits tax, earned income and net profits.
B. 
In the case of a personal income tax, income enumerated in Section 303 of the Act of March 4, 1971 (P.L. 6, No. 2),[11] known as the Tax Reform Code of 1971, as reported to and determined by the Department of Revenue, subject to correction for fraud, evasion or error, as finally determined by the commonwealth.
TAXPAYER
A person or business required under this article and the Local Tax Enabling Act, to file a return of an income tax or to pay an income tax. The term includes a person or business that filed a return of taxable income during the prior year but that had no taxable income during the current year and was required by the tax collector to file a final return indicating why the person or business no longer has taxable income. The term does not include a person or business with no taxable income, which person or business shall not be required to file a return of income or to pay an income tax under the Local Tax Enabling Act,
WITHHOLDING TAX
An income tax or a local services tax levied by the Borough under the authority of this article, the Local Tax Enabling Act, or any other act, or any other tax levied by the Borough, another political subdivision, or school district for which employer withholding may be required under this article, the Local Tax Enabling Act, or any other act.
[1]
Editor's Note: See 72 P.S. § 7101 et seq.
[2]
Editor's Note: See 53 P.S. § 6924.317.
[3]
Editor's Note: See 53 P.S. § 6924.311.
[4]
Editor's Note: See 53 P.S. § 6924.311.
[5]
Editor's Note: See 53 P.S. § 6924.511(b).
[6]
Editor's Note: See 72 P.S. § 7303.
[7]
Editor's Note: See 53 P.S. § 6924.511(a)(3).
[8]
Editor's Note: See 53 P.S. § 6924.504.
[9]
Editor's Note: See 53 P.S. § 6924.509(e).
[10]
Editor's Note: See 53 P.S. § 6924.511(a)(1).
[11]
Editor's Note: See 72 P.S. § 7303.
A. 
A tax for general purposes is hereby imposed in the amount of:
[Amended 12-21-2023 by Ord. No. 1061[1]]
(1) 
0.75% of all earned income earned on and after the effective date of such rate, by residents of Narberth Borough and by nonresidents of Narberth Borough within the confines of the Borough.
(2) 
0.75% percent of the net profits earned on and after the effective date of such rate, by businesses, professions and other activities conducted by residents of Narberth Borough and by nonresidents of Narberth Borough within the confines of the Borough.
[1]
Editor's Note: This ordinance provided that it shall take effect immediately upon the earliest date of the amended rate's legal effectiveness and all calendar years thereafter unless repealed or modified by ordinance of Borough Council of Narberth Borough.
B. 
The tax levied under this article shall be applicable to earned income received and to net profits earned by residents and nonresidents in the period beginning January 1 of the current year and ending December 31 of the current year, or for taxpayer's fiscal year beginning in the current year, and the tax shall continue in force on a calendar-year basis or taxpayer-fiscal-year basis without annual reenactment, unless the rate of the tax is subsequently changed. Narberth Borough may, by ordinance, change the rate. Such change shall become effective on the date specified in the ordinance.
C. 
Exemptions. All persons, whose total income from all sources is less than $12,000 per year, or is otherwise exempt under the law, shall be exempt from the imposition of this tax.
(1) 
Procedure to claim income exemption:
(a) 
A person seeking to claim an exemption from the tax may annually file an exemption certificate with the Borough and with the person's employer affirming that the person reasonably expects to receive earned income and net profits from all sources within the Borough of less than $12,000 in the calendar year for which the exemption certificate is filed. In the event the Borough utilizes a Collector, it shall provide a copy of the exemption certificate to the Collector. The exemption certificate shall have attached to it a copy of all the employee's last pay stubs or W-2 forms from employment within the Borough for the year prior to the fiscal year for which the employee is requesting to be exempted from the tax. Upon receipt of the exemption certificate and until otherwise instructed by the Borough or except as required by Subsection C(1)(b) below, the employer shall not withhold the tax from the person during the calendar year or the remainder of the calendar year for which the exemption certificate applies. Employers shall ensure that the exemption certificate forms are readily available to employees at all times and shall furnish each new employee with a form at the time of hiring. The exemption certificate form shall be the uniform form provided by the Borough or the Collector.
(b) 
With respect to a person who claimed an exemption for a given calendar year from the tax, upon notification to an employer by the person or by the Borough that the person has received earned income and net profits from all sources within the Borough equal to or in excess of $12,000 in that calendar year or that the person is otherwise ineligible for the tax exemption for that calendar year, or upon an employer's payment to the person of earned income within the municipality in an amount equal to or in excess of $12,000 in that calendar year, an employer shall withhold the tax from the person under Subsection C(1)(c) below.
(c) 
If a person who claimed an exemption for a given calendar year from the tax becomes subject to the tax for the calendar year under Subsection C(1)(b) above, the employer shall withhold the tax for the remainder of that calendar year. The employer shall withhold from the person, for the first payroll period after receipt of the notification under Subsection C(1)(b), a lump sum equal to the amount of tax that was not withheld from the person due to the exemption claimed by the person under this subsection, plus the per-payroll amount due for that first payroll period. The amount of tax withheld per payroll period for the remaining payroll periods in that calendar year shall be the same amount withheld for other employees. In the event the employment of a person subject to withholding of the tax under this subsection is subsequently severed in that calendar year, the person shall be liable for any outstanding balance of tax due, and the Borough may pursue collection under this article.
(d) 
For any other exemption claimed, the person claiming the exemption shall provide documentation of the same to the satisfaction of the Collector.
(e) 
Except as provided in Subsection C(1)(b), it is the intent of this subsection that employers shall not be responsible for investigating exemption certificates, monitoring tax exemption eligibility or exempting any employee from the tax.
D. 
Refunds. Narberth Borough, in consultation with the Collector and DCED, shall establish procedures for the processing of refund claims for any tax paid by any person who is eligible for exemption, which procedures shall be in accord with provisions of the General Municipal Law[2] relating to refunds of overpayments and interest on overpayments. Refunds made within 75 days of a refund request or 75 days after the last day the employer is required to remit the tax for the last quarter of the calendar year, whichever is later, shall not be subject to interest. No refunds shall be made for amounts overpaid in a calendar year that do not exceed $1. Narberth Borough or the Collector shall determine eligibility for exemption and provide refunds to exempt persons.
[2]
Editor's Note: See 53 P.S. § 101 et seq.
A. 
Tax on net profits.
(1) 
Beginning with the calendar year 2023, every taxpayer who makes any net profits shall, on or before April 15 of the succeeding year and each year thereafter, make and file with the Collector a declaration, on a form prescribed, prepared and supplied by the Collector, a declaration of the taxpayer's estimated net profits during the period beginning January 1 and ending December 31 of the then-current year. The taxpayer shall pay to the Collector the total amount of tax determined to be due under the estimate, as follows:
(a) 
First payment on or before April 15 with declaration.
(b) 
Second payment on or before July 15.
(c) 
Third payment on or before October 15.
(d) 
Final payment with final return between January 1 and April 15 of the succeeding year.
(2) 
If a taxpayer after the calendar year 2023 anticipates net profits after April 30 of the calendar year, then the taxpayer shall make and file a declaration on or before July 15 or October 15 of the current year or April 15 of the succeeding year, whichever of these dates next follows the date on which the taxpayer first anticipates such net profits. The taxpayer shall pay to the Collector in equal installments the amount of tax due thereon on or before the quarterly payment dates which remain after the filing of the taxpayer's first declaration.
(3) 
On April 15 of each calendar year, every taxpayer shall file with the Collector a final income tax return showing the amount of the net profits earned during the period beginning January 1 of the preceding year and ending December 31 of the preceding year, the total amount of tax due thereon and the total amount of tax theretofore paid with the estimated return. At the time of filing a final return, the taxpayer shall pay to the Collector the balance of tax due or shall make demand for a refund or credit in the case of any overpayment.
(4) 
Narberth Borough shall provide, by resolution, regulations for the making and filing of adjusted declarations of estimated net profits and for the payments of the estimated tax in cases where a taxpayer who has filed the declaration hereinabove required anticipates additional net profits not previously declared or finds that the taxpayer has overestimated the taxpayer's anticipated net profits.
(5) 
If a taxpayer discontinues their business before September 30 of the current year, the taxpayer shall, within 30 days after the discontinuance of the business, file a final return as hereinabove required and pay the tax due or make demand for a refund or credit in the case of an overpayment.
B. 
Tax on earned income.
(1) 
Beginning with calendar year 2023, every taxpayer who has any earned income shall, on or before April 15 of the succeeding year, make and file with Collector, on a form supplied by the Collector, a final return showing the total amount of earned income received during the current year; the total amount of tax due thereon; the amount of the tax thereon that has been withheld in the event the provisions relating to withholding hereinafter set forth have been invoked by Narberth Borough; and the balance of the tax due. At the time of the filing of the final return, the taxpayer shall pay the balance of the tax due or may make a demand for refund or credit in the case of an overpayment.
(2) 
Every taxpayer who is employed for a salary, wage, commission or other compensation and who has received any earned income not subject to the provisions relating to collection at the source shall make and file with the Collector, on a form supplied by the Collector, a quarterly return on or before April 15 of the current year, July 15 of the current year, October 15 of the current year and January 15 of the succeeding year, setting forth the aggregate amount of earned income not subject to withholding earned by them during the three-month periods ending March 31 of the current year, June 30 of the current year, September 30 of the current year and December 31 of the current year, respectively, and subject to the tax, together with such other information as the Collector shall require. Every taxpayer who makes such a return shall, at the time of the filing of the return with the Collector, pay to the Collector the amount of the tax shown as due thereon.
A. 
Every employer, as hereinbefore described and defined, shall be obligated from January 1, 2023, and thereafter, so long as this article is in effect, to withhold from the wages of employees subject to the tax imposed by this article the amount of tax due, in accordance with the withholding procedure set forth hereinafter.
B. 
Every employer having an office, factory, workshop, branch, warehouse or other place of business within Narberth Borough who employs one or more persons for a salary, wage, commission or other compensation, who has not previously registered, shall, within 15 days after becoming an employer, register with the Collector the employer's name and address and such other information as the said Collector may require.
C. 
Every employer having an office, factory, workshop, branch, warehouse or other place of business within Narberth Borough who employs one or more persons for a salary, wage, commission or other compensation, shall deduct at the time of payment thereof the tax imposed by this article on the earned income due from their employee or employees and shall, on or before April 30 of the current year, July 31 of the current year, October 31 of the current year and January 31 of the succeeding year, file a return and pay to the Collector the amount of taxes deducted during the preceding three-month periods ending March 31 of the current year, June 30 of the current year, September 30 of the current year and December 31 of the current year, respectively. Such return, unless otherwise agreed upon between the Collector and the employer, shall show the name and social security number or identification number supplied by the Collector of each such employee, the earned income of such employee during such preceding three-month period, the tax deducted therefrom, the political subdivisions imposing the tax, the total earned income of all such employees during such preceding three-month period, and the total tax deducted therefrom and paid with the return.
D. 
Any employer who for two of the preceding four quarterly periods has failed to deduct the proper tax or any part thereof or has failed to pay over the proper amount of tax to Narberth Borough may be required by the Collector to file their return and pay the tax monthly. In such cases, payments of tax shall be made to the Collector on or before the last day of the month succeeding the month for which the tax was withheld.
E. 
On or before February 28 of the succeeding year, every employer shall file with Collector:
(1) 
An annual return showing the total amount of earned income paid, the total amount of tax deducted and the total amount of tax paid to the Collector for the period beginning January 1 of the current year and ending December 31 of the current year.
(2) 
A return withholding statement for each employee employed during all or any part of the period beginning January 1 of the current year and ending December 31 of the current year, setting forth the employee's name, address, social security number or identification number supplied by the Collector, the amount of earned income paid to the employee during said period, the amount of tax deducted, the political subdivisions imposing the tax upon such employee, and the amount of tax paid to the Collector. Every employer shall furnish two copies of the individual return to the employee for whom it is filed.
F. 
Termination of business. Every employer who discontinues business for any reason prior to December of the current year shall, within 30 days after the discontinuance of business, file the returns and withholding statements hereinabove required and pay the tax due.
G. 
Every employer who willfully or negligently fails to or omits to make the deductions required by this section shall be liable for the payment of the taxes which the employer was required to withhold, to the extent that such taxes have not been recovered from the employee.
H. 
The failure or omission of any employer to make the deductions required by this section shall not relieve any employee from the payment of the tax or from complying with the requirements of this article in regard to the filing of declarations and returns.
A. 
The Collector shall be appointed by the tax collection committee under Section 507 of the Local Tax Enabling Act[1] and shall have all of the powers, duties and responsibilities as set forth under the Local Tax Enabling Act.
[1]
Editor's Note: See 53 P.S. § 6924.507.
B. 
Any information gained by the Collector or any other official or agent of Narberth Borough as a result of any return, investigation, hearing or examination required or authorized by this article shall become confidential, except for official purposes or except in accordance with proper judicial order or as otherwise provided by law. Any disclosure of any such information contrary to the provisions of this subsection shall constitute a violation of this article.
C. 
Prohibited conduct. It shall be unlawful, except for official purposes or as provided by law, for the commonwealth, any political subdivision, tax collection committee member, tax officer or employee or agent of a tax officer or tax collection committee to do any of the following:
(1) 
Divulge or make known confidential tax information.
(2) 
Permit confidential tax information or a book containing an abstract or particulars of the abstract to be seen or examined by any person.
(3) 
Print, publish or otherwise make known any confidential tax information.
D. 
Penalties. A person who violates Subsection B above commits a misdemeanor of the third degree and shall, upon conviction, be sentenced to pay a fine of not more than $2,500 or to imprisonment for not more than one year, or both. If the offender is a member of the tax collection committee, the member shall be removed from the tax collection committee. If the offender is an employee of a tax collection committee or a political subdivision, the employee shall be discharged from employment. The offender shall pay the costs of prosecution.
A. 
The Collector may sue in the name of Narberth Borough for the recovery of taxes due and unpaid under this article.
B. 
Any suit brought to recover the tax imposed by this article shall be begun within three years after such tax is due or within three years after the declaration or return has been filed, whichever date is later; provided, however, that this limitation shall not prevent the institution of a suit for the collection of any tax due or determined to be due in the following cases:
(1) 
Where no declaration or return was filed by any person although a declaration or return was required by him/her under provisions of this article, there shall be no limitation.
(2) 
Where an examination of the declaration or return filed by any person or of other evidence relating to such declaration or return in the possession of the Collector reveals a fraudulent evasion of taxes, there shall be no limitation.
(3) 
In the case of substantial understatement of tax liability of 25% or more, and there is no fraud, suit shall be begun within six years.
(4) 
Where any person has deducted taxes under the provisions of this article and has failed to pay the amount so deducted to the Collector, or where any person has willfully failed or omitted to make the deductions required by this article, there shall be no limitation.
C. 
This article shall not be construed to limit Narberth Borough from recovering delinquent taxes by any other means provided in the Local Tax Enabling Act.[1]
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
D. 
The Collector may sue for the recovery of an erroneous refund, provided such suit is begun within two years after making such refund, except that the suit may be brought within five years if it appears that any part of the refund was induced by fraud or misrepresentation of material fact.
A. 
If the income tax is not paid when due, interest at the rate the taxpayer is required to pay to the Commonwealth under Section 806 of the Act of April 9, 1929 (P.L. 343, No. 176),[1] known as "the Fiscal Code," on the amount of the income tax, and an additional penalty of 1% of the amount of the unpaid income tax for each month or fraction of a month during which the income tax remains unpaid shall be added and collected but the amount shall not exceed 15% in the aggregate. Where an action is brought for the recovery of the income tax, the taxpayer liable for the income tax shall, in addition, be liable for the costs of collection, interest and penalties.
[1]
Editor's Note: See 72 P.S. § 806.
B. 
As permitted by law, the Borough may establish conditions under which a tax officer, with the concurrence of the tax collection committee, may abate interest or penalties that would otherwise be imposed for the nonreporting or underreporting of income tax liabilities or for the nonpayment of income taxes previously imposed and due if the taxpayer voluntarily files delinquent returns and pays the income taxes in full.
A. 
Any taxpayer who fails, neglects or refuses to make any declaration or return required by this chapter, any employer who fails, neglects or refuses to register, keep or supply records or returns required by Section 512 of the Local Tax Enabling Act[1] or to pay the income tax deducted from employees, or fails, neglects or refuses to deduct or withhold the income tax from employees, any taxpayer or employer who refuses to permit the tax officer appointed by a tax collection committee or an employee or agent of the tax officer to examine books, records and papers, and any taxpayer or employer who knowingly makes any incomplete, false or fraudulent return, or attempts to do anything whatsoever to avoid the full disclosure of the amount of income in order to avoid the payment of income taxes shall, upon conviction thereof, be sentenced to pay a fine of not more than $2,500 for each offense and reasonable costs, and in default of payment of said fine and costs, to imprisonment for not more than six months.
[1]
Editor's Note: See 53 P.S. § 6924.512.
B. 
Any employer required under this chapter to collect, account for and distribute income taxes who willfully fails to collect or truthfully account for and distribute income taxes, commits a misdemeanor and shall, upon conviction, be sentenced to pay a fine not exceeding $25,000 or to imprisonment not exceeding two years, or both.
C. 
The penalties imposed under this subsection shall be in addition to any other costs and penalties imposed by this article or the Local Tax Enabling Act.
D. 
The failure of any person to obtain forms required for making the declaration or returns required by this article or the Local Tax Enabling Act shall not excuse the person from making the declaration or return.