[Adopted 11-9-1992 by Ord. No. 2-1992 (Ch. 24, Part 1B, of
the 1998 Code of Ordinances)]
The following words and phrases, as used in this article, shall
have the following meanings:
Employer's quarterly income tax return, annual income
and earned profits tax returns and declarations of estimated income
tax.
Any person, corporation, partnership, association or other
entity residing in, doing business in or having a place of business
in the Township. Taxpayer shall include those parties responsible
for filing returns and is not limited to those owing the tax.
Potter Township, Centre County, Pennsylvania.
This article shall be known as the "Potter Township Tax Enforcement
Ordinance."
From and after the effective date of this article it shall be
unlawful for any person to fail or refuse to file a tax return with
the Township Tax Collector when the same becomes due.
In order to carry out the intent and purpose of this article,
the Supervisors adopt the following regulations and procedure for
enforcement:
A.
Whenever a tax return, as defined herein, is not timely filed, the
taxpayer shall be tendered written notice of violation by certified
mail, personal service, publication, service by the Sheriff of Centre
County or any other means of service authorized by the Pennsylvania
Rules of Civil Procedure for service of process. This notice shall
contain the following:
(1)
Name of the taxpayer and/or person responsible for filing the return.
(2)
Identification of the tax returns to be filed.
(3)
A due date to file the return, which shall not exceed 30 days from
the date of service of notice.
(4)
A statement of the penalties contained herein for noncompliance.
(5)
Reference to the applicable provisions of this article.
(6)
The name, address and telephone number of the Township official to
contact for further information.
(7)
A statement that further action will be taken by the Township for
failure to comply with the notice.
[Amended 8-12-1996 by Ord. No. 3-1996; 3-16-1998 by Ord. No.
2-1998]
A.
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 his employees,
or fails, neglects or refuses to deduct or withhold the tax from his
employees; any person who refuses to permit the 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 therefor, be sentenced to pay a fine of not
more than $500 for each offense plus costs and, in default of payment
of said fine and costs, to be imprisoned for a period not exceeding
30 days.
B.
Any person who divulges any information which is confidential under
the provisions of this article shall, upon conviction therefor, be
sentenced to pay a fine of not more than $500 for each offense plus
costs and, in default of payment of said fine and costs, to be imprisoned
for a period not exceeding 30 days.
C.
The penalties imposed under this section shall be in addition to
any other penalty imposed by any other section of this article.
D.
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.
