61 Pa. Code § 119.25 - Failing to furnish or furnishing a false withholding statement
Any employer required, under the provisions of § 113.4 (relating to time and place for filing reconciliation and withholding statements), to furnish a withholding statement to an employe who wilfully furnishes a false or fraudulent statement, or who wilfully fails to furnish a statement in the manner or at the time, or not showing the information required by § 113.4 shall for each such failure be liable to a penalty of $50 for each employe.
Notes
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