§ 351.7. Reporting and payment.
(a) Due date. The report shall be filed and the tax due shall be paid for each month on or before the next to the last business day of the following month on Form REV-1386. Additional copies of Form REV-1386 may be obtained from the Tax Information Service, Department of Revenue, Strawberry Square, Harrisburg, Pennsylvania 17127 upon request.
(b) Additional tax for late filing. An amount equal to 15% of the gross tax will be added as an additional tax for filing a report after the due date.
(c) Late payment; interest. A tax not paid on or before the due date is subject to interest at the rate provided by law from the date due until paid.
(d) Failure to file; false report. Negligently or willfully failing to file a report or knowingly filing a false report subjects the offender to additional tax in the amount of 15% of the tax determined by the Department to be due, plus interest as provided in subsection (c).
Cross References This section cited in 61 Pa. Code § 351.5 (relating to exemptions).
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