61 Pa. Code § 93.71 — Penalties—other than bank employes

PENALTIES (a) This section provides for a penalty in the case of a person who, having actual knowledge of the death of a decedent, enters a safe deposit box of the decedent. The act provides that the person shall be guilty of a misdemeanor and upon conviction, shall be sentenced to pay a fine not exceeding $10,000 or undergoing imprisonment not exceeding 1 year, or both. (b) The conditions precedent for imposition of the penalty in this section are the following: (1) That the person who enters has actual knowledge of the death of the decedent. (2) That he actually entered the safe deposit box without complying with the provisions of this article. (c) The act does not require that the entrance to the safe deposit box was for the purpose of evading the tax, but only that an entrance was made in violation of this article. 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.