Section 6926.1310 - Fraudulent claims and conveyances to obtain benefits(a)Civil penalty.--In any case in which a claim is excessive and was filed with fraudulent intent, the claim shall be disallowed in full, and a penalty of 25% of the amount claimed shall be imposed. The penalty and the amount of the disallowed claim, if the claim has been paid, shall bear interest at the rate of 1.5% per month from the date of the claim until repaid.(b)Criminal penalty.--The claimant and any person who assisted in the preparation or filing of a fraudulent claim commits a misdemeanor of the third degree and, upon conviction thereof, shall be sentenced to pay a fine not exceeding $1,000 or to imprisonment not exceeding one year, or both.(c)Disallowance for receipt of title.--A claim shall be disallowed if the claimant received title to the homestead primarily for the purpose of receiving property tax rebate. 2006, June 27, P.L. 1873, No. 1(Spec. Sess. No. 1), § 1310, imd. effective.