Pennsylvania § 2103 - False statements and penalties.
Full text of Pennsylvania Pennsylvania Consolidated Statutes § 2103 — False statements and penalties., with citation guidance and answers to common questions.
§ 2103. False statements and penalties.
(a) False statements.--Any person who willfully and knowingly makes, publishes, delivers or utters a false statement orally, or in writing, or in the form of a receipt for the sale of motor fuel, for the purpose of obtaining or attempting to obtain, or to assist any person to obtain or attempt to obtain, a credit or refund or reduction of liability for taxes under this chapter or Chapter 96 (relating to motor carriers road tax) shall be guilty of a summary offense and, upon conviction thereof, for a first offense shall be sentenced to pay a fine of not less than $100 nor more than $500; and for each subsequent or additional offense, a fine of not less than $200 nor more than $500, or undergo imprisonment for a term not exceeding 90 days, or both.
(a.1) Operation without identification marker.--Notwithstanding the provisions of subsection (b), any person who violates section 2102(d) (relating to identification markers required) and who can adequately establish an absence of knowing and willful intent shall be guilty of a summary offense and shall be sentenced to pay a fine of $25.
(b) Other penalties.--Any person willfully violating any provision of this chapter or Chapter 96 (relating to motor carriers road tax) not covered by any other penalty contained in this chapter shall be guilty of a summary offense and, upon conviction thereof, for a first offense, shall be sentenced to pay a fine of not less than $100 nor more than $500; and, for each subsequent or additional offense, a fine of not less than $200 nor more than $500, or undergo imprisonment for a term not exceeding 90 days, or both. If the person convicted is a corporation, any imprisonment imposed shall be served by the responsible corporate employee.
(July 13, 1987, P.L.303, No.56, eff. imd.; May 30, 1990, P.L.173, No.42, eff. 60 days)
1990 Amendment. Act 42 added subsec. (a.1).
Frequently Asked Questions About Pennsylvania § 2103
What does Pennsylvania Consolidated Statutes § 2103 cover?
Section 2103 ("False statements and penalties.") is part of the Pennsylvania Consolidated Statutes, the codified statutory law of Pennsylvania. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Pennsylvania § 2103?
A common citation format is "Pennsylvania Consolidated Statutes § 2103" (Pennsylvania). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Pennsylvania law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Pennsylvania official source linked on this page or consult a licensed Pennsylvania attorney.
How does Pennsylvania § 2103 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Pennsylvania can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Pennsylvania.