61 Pa. Code § 119.22 — Failure to pay due to fraud

If any part of any underpayment of tax required to be shown on a return is due to fraud, there will be added to the tax an amount equal to 50% of the underpayment. If a 50% addition to the tax for fraud is assessed with respect to an underpayment then the addition as provided in § 119.21 (relating to failure to pay tax due to negligence or intentional disregard of rules and regulations) will not be assessed with respect to the same underpayment. No part of the information on this site may be reproduced for profit or sold for profit. This material has been drawn directly from the official Pennsylvania Code full text database. Due to the limitations of HTML or differences in display capabilities of different browsers, this version may differ slightly from the official printed version.