[Adopted 12-5-1970 by Ord. No. 20]
The following words and phrases, when used in this article,
shall have the meanings ascribed to them in this section, except where
the context clearly indicates or requires a different meaning.
A partnership, limited partnership or any other unincorporated
group of two or more persons.
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.
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 calendar year for which the tax is levied.
The place where one lives and has his permanent home and
to which he has the intention of returning whenever he is 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 place in which a man has voluntarily
fixed the habitation of himself and his family, not for a mere special
or limited purpose, but with the present intention of making a permanent
home, until some event occurs to induce him to adopt some other permanent
home. In the case of businesses or associations, the domicile is that
place considered as the center of business affairs and the place where
its functions are discharged.
Salaries, wages, commissions, bonuses, incentive payments,
fees, tips and other compensation received by a person or his personal
representative for services rendered, whether directly or through
an agent, and whether in cash or in property; not including, however,
wages or compensation paid to persons on active military service,
periodic payments for sickness and disability other than regular wages
received during a period of sickness, disability or retirement or
payments arising under Workmen's Compensation Acts, occupation disease
acts and similar legislation, or payments commonly recognized as old
age benefits, retirement pay or pensions paid to persons retired from
service after reaching a specific age or after a stated period of
employment or payments commonly known as public assistance, or unemployment
compensation payments made by any governmental agency or payments
to reimburse expenses or payments made by employers or labor unions
for wage and salary supplemental programs, including, but not limited
to, programs covering hospitalization, sickness, disability or death,
supplemental, unemployment benefits, strike benefits, social security
and retirement.
A person, partnership, association, corporation, institution,
governmental body or unit or agency, or any other entity employing
one or more persons for a salary, wage, commission or other compensation.
Person, public employee or private agency designated by the
Board of Supervisors of the Township of Nockamixon to collect and
administer the tax on earned income and net profits.
The net income from the operation of a business, profession
or other activity, except corporations, after provisions for all costs
and expenses incurred in the conduct thereof, determined either on
a cash or accrual basis in accordance with the accounting system used
in such business, profession or other activity, but without deduction
of taxes, based on income.
A person, partnership, association or other entity domiciled
outside the Township of Nockamixon.
A natural person.
The calendar year before the current year.
A person, partnership, association or other entity domiciled
in the Township of Nockamixon.
The calendar year following the current year.
A person, partnership, association or any other entity required
hereunder to file a return of earned income or net profits or to pay
a tax thereon.
A duly organized political subdivision of Commonwealth of
Pennsylvania, classified and designated as a Township of the second
class and situate in the County of Bucks and Commonwealth of Pennsylvania.
A.
A tax for general revenue purposes is hereby imposed at the rate
of 1% on the following:
B.
The tax levied under this article shall be applicable to earned income
received and to net profits earned in the period beginning January
1, 1971, and ending December 31, 1971, or for taxpayer's fiscal year
beginning January 1, 1971, or thereafter from January 1, 1971, and
the tax shall continue in force on a calendar year or taxpayer's fiscal
year basis, without annual reenactment unless the rate of tax is subsequently
changed or the ordinance repealed. Regardless of the fiscal year of
any taxpayer, such taxpayer shall be liable for the payment of the
tax hereby imposed from January 1, 1971.
C.
Residents of the Township who are 70 years of age or older shall
be exempt from this tax for any calendar year in which the total income
from all sources for that year is less than $5,000 notwithstanding
anything hereinabove but contained to the contrary.
[Added 4-12-1988 by Ord.
No. 47]
[Added 11-21-2013 by Ord.
No. 151]
A.
A tax to be used to acquire interests in real property to protect
and preserve open space, including farmland, water resources and watersheds,
forests, park, recreation or conservation sites, natural or scenic
resources, sites of historic, geologic or botanic interests, and open
spaces between communities, is imposed at a rate of 1/4% (0.25%) on
all earned income received and net profits earned on or after January
1, 2005, by residents of the Township of Nockamixon.
B.
This tax shall be applicable to earned income received and to net
profits earned in the period beginning January 1, 2005, and ending
December 31, 2005, or for a taxpayer's fiscal year beginning January
1, 2005, or thereafter from January 1, 2005, and the tax shall continue
in force on a calendar-year or taxpayer's fiscal-year basis, without
annual reenactment, unless the rate of tax is subsequently changed
or the ordinance repealed. Regardless of the fiscal year of any taxpayer,
such taxpayer shall be liable for the payment of the tax hereby imposed
from January 1, 2005.
C.
All provisions of this article applicable to the general earned income
tax shall apply to the open space earned income tax unless state law
provides otherwise.
A.
Net profits.
(1)
Declaration on April 15 and payment. Every taxpayer making net profits
shall, on or before April 15 of the current year, make and file with
the Income Tax Officer, on a form prescribed or approved by the Income
Tax Officer, a declaration of his estimated net profits during the
period beginning January 1 and ending December 31 of the current year,
and pay to the Income Tax Officer in four equal quarterly installments
the tax due thereon as follows: The first installment at the time
of filing of the declaration, and the other installments on or before
June 15 of the current year, September 15 of the current year, and
January 15 of the succeeding year, respectively.
(2)
Declaration after April 15 and payment. Except during 1970, any taxpayer who first anticipates any net profit after April 15 of the current year, shall make and file the declaration hereinabove required in Subsection A(1) hereof on or before June 15 of the current year, September 15 of the current year or December 31 of the current year, whichever of these dates next follows the date on which the taxpayer first anticipates such net profit, and pay to the Income Tax Officer in equal installments the tax due thereon on or before the quarterly payment dates which remain after the filing of the declaration.
(3)
Final return. Every taxpayer shall, on or before April 15 of the
succeeding year, make and file with the Income Tax Officer on a form
prescribed or approved by the Income Tax Officer a final return showing
the amount of net profits earned during the period beginning January
1 of the current year and ending December 31 of the current year,
the total amount of tax due thereon and the total amount of tax paid
thereon. At the time of filing the final return, the taxpayer shall
pay to the Income Tax Officer the balance of tax due or shall make
demand for refund or credit in the case of overpayment.
(4)
Settlement on January 31. Any taxpayer may, in lieu of paying the
fourth quarterly installment of his estimated tax, elect to make and
file with the Income Tax Officer on or before January 31 of the succeeding
year the final return as hereinabove required.
(5)
Adjusted declaration. The Income Tax Officer is hereby authorized
to provide by regulation 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 he has overestimated his anticipated net profits.
(6)
Business discontinuance. Every taxpayer who discontinues business
prior to December 31 of the current year shall, within 30 days after
the discontinuance of business, file his final return as hereinabove
required and pay the tax due.
B.
Earned income.
(1)
Annual earned income tax return. On or before April 15 of the succeeding
year, every taxpayer shall make and file with the Income Tax Officer
on a form prescribed or approved by the Income Tax Officer a final
return showing the amount of earned income received during the period
beginning January 1 of the current year and ending December 31 of
the current year, the total amount of tax due thereon, the amount
of tax paid thereon, the amount of tax thereon that has been withheld
pursuant to the provisions relating to the collection at source and
the balance of tax due. At the time of filing the final return, the
taxpayer shall pay the balance of the tax due or shall make demand
for refund or credit in the case of overpayment.
(2)
Earned income not subject to withholding. Every taxpayer who is employed
for a salary, wage, commission or other compensation and who received
any earned income not subject to the provisions relating to collection
at source shall make and file with the Income Tax Officer on a form
prescribed or approved by the Officer a quarterly return 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, setting
forth the aggregate amount of earned income not subject to withholding
by him during the three-month period 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 Income Tax Officer
may require. Every taxpayer making such return shall, at the time
of filing thereof, pay to the Income Tax Officer the amount of tax
shown as due thereon.
A.
Employer registration. Every employer having an office, factory,
workshop, branch, warehouse or other place of business within the
Township of Nockamixon who employs one or more persons, other than
domestic servants, for a salary, wage, commission or other compensation,
who has not previously registered shall, within 15 days after becoming
an employer, register with the Income Tax Officer his name and address
and such other information as the Income Tax Officer may require.
B.
Withholding and payment. Every employer having an office, factory,
workshop, branch, warehouse or other place of business within the
Township of Nockamixon who employs one or more persons, other than
domestic servants, 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 to his 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 Officer 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 Income Tax Officer and employer,
shall show the name and social security number 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 upon such employee, 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.
C.
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 the Township of Nockamixon
may be required by the Income Tax Officer to file his return and pay
the tax monthly. In such cases, payments of tax shall be made to the
Income Tax Officer on or before the last day of the month succeeding
the month for which the tax was withheld.
D.
Annual returns. On or before February 28, of the succeeding year,
every employer shall file with the Income Tax Officer:
(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 Income Tax Officer 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 and social security number, 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 Income Tax Officer. Every employer shall
furnish two copies of the individual return to the employee for whom
it is filed.
E.
Business discontinuance. Every employer who discontinues business
prior to December 31 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.
F.
Employer's liability. Except as otherwise provided in Section 9 of
Act No. 511 of 1965, The Local Tax Enabling Act of 1965,[1] every employer who willfully or negligently fails or omits
to make the deductions required by this section shall be liable for
payment of the taxes which he was required to withhold to the extent
that such taxes have not been recovered from the employee.
[1]
Editor's Note: See 53 P.S. § 6901 et seq.
G.
Employee's liability. 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 the ordinance relating to the filing of declarations and returns.
H.
Employer's trust. If an employer makes a deduction of tax as required
by this section, the amount deducted shall constitute in the hands
of such employer a trust fund held for the account of the Township
of Nockamixon as beneficial owner thereof and the employee from whose
earned income such tax was deducted shall be deemed to have paid such
tax.
A.
General duties. It shall be the duty of the Income Tax Officer to
collect and receive the taxes, fines and penalties imposed by this
article. It shall also be his duty to keep a record showing the amount
received by him from each person or business paying the tax and the
date of such receipt.
B.
Bond. Each Income Tax Officer, before entering upon his official
duties, shall give and acknowledge a bond to the Township of Nockamixon.
C.
The Bond shall be joint and several, with one or more corporate sureties
which shall be surety companies authorized to do business in this
commonwealth and duly licensed by the Insurance Commissioner of this
commonwealth.
D.
The bond shall be conditioned upon the faithful discharge by the
Income Tax Officer, his clerks, assistants and appointees of all trusts
confided in him by virtue of his office, upon the faithful execution
of all duties required of him by virtue of his office, upon the just
and faithful accounting or payment over, according to law, of all
moneys and all balances thereof paid to, received or held by him by
virtue of his office and upon delivery to his successor or successors
in office of all books, papers, documents or other official things
held in right of his office.
E.
The bond shall be taken in the name of the Township of Nockamixon
and shall be for the use of the Township of Nockamixon and for the
use of such other person or persons for whom money shall be collected
or received, or as his or her interest shall otherwise appear, in
case of a breach of any of the conditions thereof by the acts or neglect
of the principal on the bond.
F.
The Township of Nockamixon or any person may sue upon the said bond
in its or his own name for its or his own use.
G.
The bond shall contain the name or names of the surety company or
companies bound thereon. The Township of Nockamixon shall fix the
amount of the bond at an amount equal to the maximum amount of taxes
which may be in the possession of the Income Tax Officer at any given
time.
H.
The Township of Nockamixon may at any time, upon cause shown and
due notice to the Income Tax Officer and his surety or sureties, require
or allow the substitution or the addition of a surety company acceptable
to the Township of Nockamixon for the purpose of making the bond sufficient
in amount, without releasing the surety or sureties first approved
from any accrued liability or previous action on such bond.
I.
The Secretary of the Board of Supervisors of the Township of Nockamixon
shall be the custodian of the bond.
J.
Rules and regulations. The Income Tax Officer is hereby empowered
to prescribe, adopt, promulgate and enforce rules and regulations
relating to any matter pertaining to the administration and enforcement
of this article, including provisions for the reexamination and correction
of declaration and returns and of payments alleged or found to be
incorrect or as to which an overpayment is claimed or found to have
occurred and to make refunds, in cases of overpayment, for any period
of time not to exceed six years subsequent to the date of payment
of the sum involved and to prescribe forms necessary for the administration
of this article. No rule or regulation of any kind shall be enforceable
unless it has been approved by resolution of the Township of Nockamixon.
A copy of such rules and regulations currently in force shall be available
for public inspection.
K.
Refunds. The Income Tax Officer shall refund, on petition of and
proof by the taxpayer, earned income tax paid on the taxpayer's ordinary
and necessary business expenses, to the extent that such expenses
are not paid by the taxpayer's employer.
L.
Examination. The Income Tax Officer and agents designated by him
are hereby authorized to examine the books, papers and records of
any employer or of any taxpayer or of any person whom the Income Tax
Officer reasonably believes to be an employer or taxpayer, in order
to verify the accuracy of any declaration or return or, if no declaration
or return was filed, to ascertain the tax due. Every employer and
every taxpayer and every person whom the officer reasonably believes
to be an employer or taxpayer is hereby directed and required to give
to the Income Tax Officer, or to any agent designated by him, the
means, facilities and opportunity for such examination and investigations,
as are hereby authorized.
M.
Confidence of office. Any information gained by the Income Tax Officer,
his agents or by any other official or agent of the Township of Nockamixon
as a result of any declarations, returns, investigations, hearings
or verifications required or authorized by this article shall be confidential,
except for official purposes and except in accordance with a proper
judicial order, or as otherwise provided by law.
N.
Fiscal years. The Income Tax Officer is authorized to establish different
filing, reporting and payment dates for taxpayers whose fiscal years
do not coincide with the calendar year.
O.
Exemptions. The Income Tax Officer is authorized and directed to establish a system for eligible residents to apply for exemption from this tax pursuant to § 200-2C hereof. The Income Tax Officer shall be empowered, upon presentation of appropriate documentation, to determine that an applicant is eligible for exemption and to refund any tax paid hereunder for the year in question.
[Added 4-12-1988 by Ord.
No. 47]
The Income Tax Officer shall receive such compensation for his
services and expenses as determined by the Township of Nockamixon.
A.
Authority. The Income Tax Officer may sue in the name of the taxing
district for the recovery of taxes due and unpaid under this article.
B.
Statute of limitations. 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 to be filed by him 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 officer 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 no fraud, suit shall be begun within six years.
(4)
Where any person had deducted taxes under the provisions of this
article and has failed to pay the amounts so deducted to the Income
Tax Officer or where any person has willfully failed or omitted to
make the deductions required by this section, there shall be no limitation.
(5)
This section shall not be construed to limit the Township of Nockamixon
from recovering delinquent taxes by any other means provided by this
act.
C.
The Income Tax Officer may sue for recovery of an erroneous refund,
provided that such suit is begun 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.
If for any reason the tax is not paid when due, interest at
the rate of 6% per annum on the amount of said tax, and an additional
penalty of 1/2 of 1% of the amount of the unpaid tax for each month
or fraction thereof during which the tax remains unpaid, shall be
added and collected. Where suit is brought for the recovery of any
such tax, the person liable therefor shall, in addition, be liable
for the costs of collection and the interest and penalties herein
imposed.
The Income Tax Officer shall demand, receive and collect from
all corporations, political subdivisions, associations, companies,
firms or individuals, employing persons owing delinquent earned income
taxes or whose wife owes delinquent earned income taxes, or having
in possession unpaid commissions or earnings belonging to any person
or persons owing delinquent earned income taxes, or whose wife owes
delinquent earned income taxes, upon the presentation of a written
notice and demand under oath or affirmation, containing the name of
the taxable or the husband thereof and the amount of tax due. Upon
the presentation of such written notice and demand, it shall be the
duty of any such corporation, political subdivision, association,
company, firm or individual to deduct from the wages, commissions
or earnings of such individual employees, then owing or which shall
within 60 days thereafter become due, or from any unpaid commissions
or earnings of any such taxable in its or his possession, or that
shall within 60 days thereafter come into its or his possession, a
sum sufficient to pay the respective amount of the delinquent earned
income taxes, and costs, shown upon the written notice or demand and
to pay the same to the Income Tax Officer within 60 days after such
notice shall have been given. Such corporation, political subdivision,
association, firm or individual shall be entitled to deduct from the
moneys collected from each employee the cost incurred from the extra
bookkeeping necessary to record such transactions, not exceeding 2%
of the amount of money so collected and paid over to the Income Tax
Officer. Upon the failure of any such corporation, political subdivision,
association, company, firm or individual to deduct the amount of such
taxes or to pay the same over to the Income Tax Officer, less the
cost of bookkeeping involved in such transaction, as herein provided,
within the time hereby required, such corporation, political subdivision,
association, company, firm or individual shall forfeit and pay the
amount of such tax for each such taxable whose taxes are not withheld
and paid over, or that are withheld and are not paid over together
with a penalty of 10% added thereto, to be recovered by an action
of assumpsit in a suit to be instituted by the Income Tax Officer,
or by the proper authorities of the Township of Nockamixon as debts
of like amount are now by law recoverable, except that such person
shall not have the benefit of any stay of execution or exemption law.
The Income Tax Officer or his agent is hereby authorized to
accept payment of the amount of tax claimed by the Township of Nockamixon
in any case where any person disputes the validity or amount of the
Township of Nockamixon's claim for the tax. If it is thereafter judicially
determined by the court of competent jurisdiction that there has been
an overpayment to the Income Tax Officer or his agent, the amount
of the overpayment shall be refunded or credited to the taxpayer or
employer who paid the same.
The Board of Supervisors of the Township of Nockamixon shall,
by resolution hereafter to be adopted, designate such person, persons,
firm or corporation as Income Tax Officer at such rate of compensation
as it shall deem appropriate whose term shall expire as designated
in the appointing resolution. The term of the appointment shall be
set forth in the appointing resolution. The Township of Nockamixon
and the Income Tax Officer may contract with an agent and delegate
thereto the powers and duties prescribed in this article for the Income
Tax Officer. The designated Income Tax Officer shall have the powers
and duties as set forth in this article and such other powers as may
subsequently be delegated to him by separate resolutions of the Board
of Supervisors of the Township of Nockamixon.
The Board of Supervisors of the Township of Nockamixon may enter
into reciprocal agreements with other political subdivisions pertaining
to the collection of tax moneys from residents who work outside the
Township of Nockamixon or nonresidents of the Township of Nockamixon
who work within the Township of Nockamixon and for the payment and
transfer between the said political subdivision of the tax moneys
which are properly due and owing to the political subdivisions.
A.
Payment of any tax to any other political subdivision pursuant to
an ordinance or resolution passed or adopted prior to the effective
date of Act No. 511 of 1965, The Local Tax Enabling Act of 1965,[1] shall be credited to and allowed as a deduction from the
liability of taxpayers for any tax imposed under this article.
[1]
Editor's Note: See 53 P.S. § 6901 et seq.
B.
Payment of any tax on salaries, wages, commissions, other compensation
or on net profits of business, professions or other activities to
any other political subdivision by residents thereof pursuant to an
ordinance or resolution passed or adopted under the authority of Act
No. 511 of 1965, The Local Tax Enabling Act of 1965, shall be credited
to and allowed as a deduction from the liability of such persons for
any tax imposed under this article.
C.
Payment of any tax on income to any other political subdivision by
residents thereof pursuant to an ordinance or resolution passed or
adopted under the authority of Act No. 511 of 1965, The Local Tax
Enabling Act of 1965, shall to the extent that such income includes
salaries, wages, commissions, other compensation or net profits of
businesses, professions or other activities, but in such proportion
as hereinafter set forth, be credited to and allowed as a deduction
from the liability of such persons for any tax imposed under this
article.
D.
Payment of any tax on income to any state or to any other political
subdivision thereof by residents thereof, pursuant to any state or
local law, shall, to the extent that such income includes salaries,
wages, commissions, or other compensation or net profits of businesses,
professions or other activities but in such proportions as hereinafter
set forth, be credited to and allowed as a deduction from the liability
of such person for any tax imposed under this article, if residents
of the political subdivision in Pennsylvania receive credits and deductions
of a similar kind to a like degree from the tax on income imposed
by other state or political subdivision thereof.
E.
Payment of any tax on income to any state other than Pennsylvania
or to any political subdivision located outside the boundaries of
this commonwealth, by residents of a political subdivision located
in Pennsylvania shall, to the extent that such income includes salaries,
wages, commission or other compensation or net profits of businesses,
professions or other activities but in such proportions as hereinafter
set forth, be credited to and allowed as a deduction from the liability
of such person for any tax imposed under this article.
F.
Where a credit or a deduction is allowable in any of the several
cases hereinabove provided, it shall be allowed in proportion to the
concurrent periods for which taxes are imposed by the other state
or respective political subdivisions, but not in excess of the amount
previously paid for a concurrent period.
The tax imposed by this article shall not apply:
A.
Constitutional limitation. To any person as to whom it is beyond
the legal power of the Township of Nockamixon to impose the tax herein
provided for under the Constitution of the United States and the Constitution
and Laws of the Commonwealth of Pennsylvania.
B.
Nonprofit organizations. To any institution or organization operated
for public, religious, educational or charitable purposes, to any
institution or organization not organized or operated for private
profit or to a trust or a foundation established for any of the said
purposes.
C.
Corporation. To the net profits of any corporation which is subject
to the Pennsylvania Corporation Net Income Tax or exempt from the
Pennsylvania Corporation Net Income Tax and any foreign corporation
which is subject to the Pennsylvania Franchise Tax or exempt from
the Pennsylvania Franchise Tax.
D.
This section shall not be construed to exempt any person who is an
employer from the duty of collecting the tax at source from his employees
and paying the amount collected to the Township of Nockamixon under
the provisions of this article.
A.
Failure to make declaration or return or pay tax. Any person who
fails, neglects or refuses to make any declaration or return required
by this article, any employer who fails, neglects or refuses to register
or to pay the tax deducted from him employees or fails, neglects or
refuses to deduct or withhold the tax from his employees, any person
who refuses to permit the Income Tax Officer or any agent designated
by him to examine his books, records and papers, and any person who
knowingly makes any incomplete, false or fraudulent return or attempts
to do anything whatsoever to avoid the full disclosure of the amount
of his net profits or earned income in order to avoid the payment
of the whole or any part of the tax imposed by this article shall,
upon conviction thereof before any District Justice or court of competent
jurisdiction in Bucks County, be sentenced to pay a fine of not more
than $500 for each offense, and costs, and, in default of payment
of said fine and costs to be imprisoned for a period not exceeding
30 days.
B.
Divulging confidential information. Any person who divulges any information
which is confidential under the provisions of this article shall,
upon conviction thereof before any District Justice or court of competent
jurisdiction, be sentenced to pay a fine of not more than $500 for
each offense, and costs, and in default of payment of said fines and
costs to be imprisoned for a period not exceeding 30 days.
C.
Penalties cumulative. The penalties imposed under this section shall
be in addition to any other penalty imposed by any other section of
this article.
D.
Duty to obtain forms. The failure of any person to receive or procure
forms required for making the declaration or returns required by this
article shall not excuse him from making such declaration or return.
