Pennsylvania Code
Pennsylvania Code & Bulletin
COMMONWEALTH OF PENNSYLVANIA

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The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 54 Pa.B. 488 (January 27, 2024).

61 Pa. Code § 119.24. Failure to collect or truthfully account.

§ 119.24. Failure to collect or truthfully account.

 Any person required to collect, account for, and pay over any income tax who wilfully fails to collect, truthfully account for, and pay over such tax, or wilfully attempts in any manner to evade or defeat any such tax or the payment thereof shall be liable to a penalty equal to the total amount of tax evaded or not collected or not accounted for and paid over.


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