61 Pa. Code § 119.26 — Employer bad check

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. 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.