Sales tax evasion is a serious criminal offense in Pennsylvania that can result in significant penalties and consequences. There are several different charges that can be brought in sales tax evasion cases, including Theft by Failure to Make Required Disposition of Funds, Willfull Failure to Timely File Sales Tax Returns, and Willfull Failure to File Employer Withholding Tax Returns.
The statute governing Theft by Failure to Make Required Disposition of Funds is 18 Pa. Cons. Stat. § 3922. This offense involves the intentional withholding of funds that belong to another, such as sales tax collected on behalf of the Commonwealth of Pennsylvania. If convicted of this offense, the defendant may face significant penalties, including fines and imprisonment.
The statute governing Willful Failure to Timely File Sales Tax Returns is 72 P.S. § 7265.2. This offense involves the intentional failure to file sales tax returns with the Commonwealth of Pennsylvania in a timely manner. If convicted of this offense, the defendant may face fines and other penalties, including possible imprisonment.
The statute governing Willful Failure to File Employer Withholding Tax Returns is 72 P.S. § 7333. This offense involves the intentional failure to file employer withholding tax returns with the Commonwealth of Pennsylvania in a timely manner. If convicted of this offense, the defendant may face significant penalties, including fines and imprisonment.
One of the key challenges in sales tax evasion cases is the restitution hearing. In these cases, the state will often overclaim damages based on the best year’s income, which can result in an unjustly high amount of restitution being sought. It is important for defendants to have an experienced criminal defense attorney who can challenge the state’s calculations and fight for a fair and just restitution amount and help avoid incarceration. Being based in Harrisburg where these charges are almost always charged because the Department of Revenue for the Commonwealth of Pennsylvania is located, we at The McShane Firm have handled a lot of these charges over 20 years
In conclusion, sales tax evasion is a serious criminal offense in Pennsylvania that can result in significant penalties and consequences. There are several different charges that can be brought in sales tax evasion cases, including Theft by Failure to Make Required Disposition of Funds, Willful Failure to Timely File Sales Tax Returns, and Willful Failure to File Employer Withholding Tax Returns. The restitution hearing is a crucial part of these cases, and it is important for defendants to have a skilled criminal defense attorney to protect their rights and fight for a fair and just outcome. Give us a call at The McShane Firm, we are here ready to defend you.
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