Statutes, codes, and regulations
Pennsylvania Code (Rules and Regulations)
Title 61 - REVENUEPart I - Department of RevenueSubpart B - General Fund RevenuesArticle V - Personal Income Tax
Chapter 119 - LIABILITIES AND ASSESSMENT-PROCEDURE AND ADMINISTRATION
Section 119.21 - Failure to pay tax due to negligence or intentional disregard of rules and regulations

61 Pa. Code § 119.21

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Current through Register Vol. 54, No. 50, December 14, 2024
Section 119.21 - Failure to pay tax due to negligence or intentional disregard of rules and regulations

If any part of any underpayment is due to negligence or intentional disregard to rules and regulations, but without intent to defraud, there will be added to the tax an amount equal to 5% of the underpayment.

61 Pa. Code § 119.21

This section cited in 61 Pa. Code § 119.22 (relating to failure to pay due to fraud).