Pennsylvania § 9018 - Violations.
Full text of Pennsylvania Pennsylvania Consolidated Statutes § 9018 — Violations., with citation guidance and answers to common questions.
§ 9018. Violations.
(a) Failure to report and pay; examinations; unlawful acts.--
(1) A person commits a misdemeanor of the third degree if the person does any of the following:
(i) Fails, neglects or refuses to make the report and pay the tax, penalties and interest imposed by this chapter.
(ii) Refuses to permit the department or any agent appointed by it in writing to examine books, records, papers, storage tanks or other equipment pertaining to the use or sale and delivery of liquid fuels within this Commonwealth.
(iii) Makes any incomplete, false or fraudulent report or claim.
(iv) Attempts to do anything to avoid a full disclosure of the amount of liquid fuels used or sold and delivered or to avoid the payment of the tax, penalties and interest due.
(2) Any partner or member of an association and any officer of a corporation whose duty it was to make the report required by this chapter shall be subject to imprisonment under paragraph (1) for failing to make the report required and attend to the payment of the tax imposed by this chapter.
(3) The fine under paragraph (1) shall be in addition to any penalty imposed by any other section or subsection of this chapter.
(4) Upon conviction under paragraph (1), all of the convicted distributor's permits shall be revoked.
(b) Unlawful acts.--A person may not do any of the following:
(1) Knowingly display or knowingly possess a fictitious, suspended, canceled, revoked or altered permit.
(2) Knowingly permit the use of a permit by a person not entitled to the permit.
(3) Display or represent as one's own any permit not issued to the person displaying it.
(4) Use a false or fictitious name or give a false or fictitious address in any application or form required under this chapter.
(5) Commit a fraud in any application, record or report.
(c) Penalty.--A person who violates any of the provisions of this section commits a misdemeanor of the third degree. The fine shall be in addition to any penalty imposed by any other section or subsection of this chapter. Upon conviction, all of the convicted person's permits shall be revoked.
(Dec. 21, 1998, P.L.1126, No.151, eff. 60 days)
1998 Amendment. Act 151 amended subsec. (a)(1)(iii).
Frequently Asked Questions About Pennsylvania § 9018
What does Pennsylvania Consolidated Statutes § 9018 cover?
Section 9018 ("Violations.") 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 § 9018?
A common citation format is "Pennsylvania Consolidated Statutes § 9018" (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 § 9018 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.