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. 6234 (September 28, 2024).

61 Pa. Code § 119.25. Failing to furnish or furnishing a false withholding statement.

§ 119.25. Failing to furnish or furnishing a false withholding statement.

 Any employer required, under the provisions of §  113.4 (relating to time and place for filing reconciliation and withholding statements), to furnish a withholding statement to an employe who wilfully furnishes a false or fraudulent statement, or who wilfully fails to furnish a statement in the manner or at the time, or not showing the information required by §  113.4 shall for each such failure be liable to a penalty of $50 for each employe.


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