The secretary is authorized to pay a reward, out of money appropriated from the Motor License Fund for the purpose, to any person, other than a State officer or employee, who reports a distributor who has failed to file the reports required and pay the tax imposed by this chapter. The reward shall be in an amount the secretary deems proper, not exceeding 10% of the amount of the tax, penalty and interest due. A reward shall not be paid unless collection of the delinquent tax has been made or the distributor has been convicted for violating this chapter.
Structure Pennsylvania Consolidated & Unconsolidated Statutes
Pennsylvania Consolidated & Unconsolidated Statutes
Chapter 90 - Liquid Fuels and Fuels Tax
Section 9001 - Short title of chapter
Section 9003 - Liquid fuels and fuels permits; bond or deposit of securities
Section 9004 - Imposition of tax, exemptions and deductions
Section 9004.1 - Political subdivision and volunteer service use of tax-free motor fuels
Section 9006 - Distributor's report and payment of tax
Section 9007 - Determination and redetermination of tax, penalties and interest due
Section 9008 - Examination of records and equipment
Section 9009 - Retention of records by distributors and dealers
Section 9010 - Disposition and use of tax
Section 9011 - Discontinuance or transfer of business
Section 9012 - Suspension or revocation of permits
Section 9013 - Lien of taxes, penalties and interest
Section 9014 - Collection of unpaid taxes
Section 9015 - Reports from common carriers
Section 9016 - Reward for detection of violations
Section 9020 - Disposition of fees, fines and forfeitures
Section 9021 - Certified copies of records
Section 9022 - Uncollectible checks
Section 9023 - Application of Prevailing Wage Act to locally funded highway and bridge projects