25 Pa. Code § 86.203 - Final assessment and payment of penalty

(a) If the person to whom an assessment is issued fails to file an appeal as provided in § 86.202 (relating to appeal procedures), the assessment shall become final and the penalty assessed shall become due and payable upon expiration of the time allowed to file the appeal.

(b) If a party requests judicial review of an adjudication of the EHB, the initial penalty assessed shall continue to be held in escrow until completion of the review. Otherwise, subject to subsection (c) the escrowed funds shall be transferred to the Department in payment of the penalty, and the escrow shall end.

(c) If the final decision in the administrative and judicial review process results in an order reducing or eliminating the proposed penalty assessed under this chapter, the Department will, within 30 days of receipt of the order refund to the person assessed all or part of the escrowed amount, with any interest accumulated by the escrow deposit.

(d) If the final decision in the administrative and judicial review process results in an order increasing the penalty, the person to whom the notice or order was issued shall pay the difference to the Department within 30 days after the order is mailed to such person.

Notes

25 Pa. Code § 86.203

The provisions of this § 86.203 adopted December 19, 1980, 10 Pa.B. 4789, effective 7/31/1982, 12 Pa.B. 2382; amended July 30, 1982, 12 Pa.B. 2473, effective 7/31/1982, 12 Pa.B. 2382.

This section cited in 25 Pa. Code § 86.195 (relating to penalties against corporate officers); 25 Pa. Code § 86.202 (relating to appeal procedures).