§ 6.21. Nonparticipation penalty.
(a) A nonparticipation penalty of 15% of unpaid eligible liabilities will be imposed upon a taxpayer that has failed to remit eligible tax liability and eligible interest liability or has not reported or has underreported eligible tax liability before the end of the amnesty period. The penalty will be imposed regardless of the time at which or, of the manner in which, the unpaid, underreported or not reported eligible tax liability or eligible interest liability is discovered.
(b) A nonparticipation penalty will not be imposed against a taxpayer that has not participated in the Program if one of the following applies:
(1) The taxpayer has paid the eligible tax liability and eligible interest liability in full or has entered into an approved and executed deferred payment plan for the payment of eligible liabilities before the end of the amnesty period.
(2) The taxpayer has filed a timely and valid administrative or judicial appeal contesting the eligible liabilities before the end of the amnesty period.
(3) The taxpayer is a debtor as defined in section 101 of the Federal Bankruptcy Act (11 U.S.C.A. § 101).
(c) The nonparticipation penalty is in addition to any other penalty provided by law.
Cross References This section cited in 61 Pa. Code § 9.15 (relating to tax amnesty administration and implementation issues).
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