§ 5.12.380. Other taxes and tax liens—Exemption—False representations prohibited—Penalties.


Latest version.
  • A.

    No person shall file with the borough an exemption from personal property valuation or taxation if the application contains any false representations.

    B.

    A violation of this section is a misdemeanor punishable by a fine of not more than $500.00, or by imprisonment not to exceed 30 days, or both.

    C.

    Any exemption granted on the basis of any false representations shall be revoked, and the liability for all taxes, penalties and interest shall remain.

(Ord. No. 78-63, § 2, 1978)