61 Pa. Code § 119.26
Current through Register Vol. 54, No. 50, December 14, 2024
Any employer who issues a check in payment of any tax which shall be returned to the Department as uncollectible, shall be charged a fee of 10% of the face amount of such check, but such fee shall not exceed $200 nor be less than $10, plus all protest fees, to cover the cost of collections.
61 Pa. Code § 119.26