75 Pa.C.S. Ch. 94

75 Pa.C.S. § 9401 Short title of chapter.

This chapter shall be known and may be cited as the Liquid Fuels and Fuels Tax Enforcement Act. (Apr. 17, 1997, P.L.6, No.3, eff. July 1, 1997)

75 Pa.C.S. § 9402 Construction of chapter.

This chapter shall be construed in conjunction with Chapter 90 (relating to liquid fuels and fuels tax), and any terms defined therein shall have the same meanings when used in this chapter. (Apr. 17, 1997, P.L.6, No.3, eff. July 1, 1997)

75 Pa.C.S. § 9403 Revenue agents; powers.

(a) Revenue agents.--Employees of the Department of Revenue who are designated by the Secretary of Revenue as revenue agents and who carry identification indicating such capacity are hereby declared to be police officers of this Commonwealth and are hereby given police power and authority throughout this Commonwealth. (b) Powers.--Revenue agents shall have the power to: (1) Enforce the provisions of this chapter and Chapter 90 (relating to liquid fuels and fuels tax) and to arrest, with or without a warrant, any person violating such provisions. (2) Stop a vehicle, upon request or signal, for the purpose of inspection for compliance with the provisions of this chapter and Chapter 90. (3) Seize and take possession, with the assistance of the Pennsylvania State Police, of any property subject to forfeiture under section 9405 (relating to forfeitures; process and procedures). (Apr. 17, 1997, P.L.6, No.3, eff. July 1, 1997) 1997 Amendment. Act 3 amended subsec. (b)(1) and (2).

75 Pa.C.S. § 9404 Violations and penalties.

(a) Violations.--On and after the effective date of this chapter, it shall be made unlawful for: (1) A person, other than a common or contract carrier, to import or cause to be imported liquid fuels or fuels into this Commonwealth unless the person possesses a valid liquid fuels or fuels permit. (2) A common or contract carrier to knowingly transport liquid fuels or fuels into this Commonwealth on behalf of any person who does not possess a valid liquid fuels or fuels permit. (3) A distributor to continue to engage in or to begin to engage in the use or sale and delivery of liquid fuels and fuels within this Commonwealth unless a liquid fuels permit or permits or fuels permit or permits shall have been issued to him as prescribed in Chapter 90 (relating to liquid fuels and fuels tax). Each day in which any distributor shall engage in the use or sale and delivery of liquid fuels or fuels within this Commonwealth without a liquid fuels permit or permits or fuels permit or permits, as required by law, shall constitute a separate offense. (4) (Deleted by amendment). (5) A distributor, dealer or any other person who is required by law to maintain and keep records to fail to maintain and keep the records required by section 9 of The Liquid Fuels Tax Act or section 9009 (relating to retention of records by distributors and dealers). (6) A person to assign or attempt to assign a liquid fuels or fuels permit. (7) A person to fail to display conspicuously his liquid fuels permit or fuels permit as required by Chapter 90. (8) A person to refuse, neglect or fail to surrender a liquid fuels permit or fuels permit as required by Chapter 90. (b) Penalties.--Any person who violates any provision of subsection (a) commits a summary offense and shall, upon conviction, be sentenced to pay a fine of: (1) not less than $500 nor more than $2,000 or to imprisonment for not more than 90 days, or both, if the violation is of subsection (a)(1) or (2); (2) not less than $100 nor more than $2,000 or to imprisonment for not more than 90 days, or both, if the violation is of subsection (a)(3), (4) or (5); or (3) not less than $50 nor more than $200 if the violation is of subsection (a)(6), (7) or (8). (c) Restraining prohibited acts.--Upon the occurrence of two or more violations of subsection (a)(3) or (4) within a 30-day period, the Department of Revenue may institute a civil action in the court of common pleas of the judicial district in which a violation occurs for injunctive relief to restrain the violation and for such other relief as the court shall deem proper. Neither the institution of such an action nor any of the proceedings therein shall relieve any party to the proceedings from other fines or penalties prescribed for the violation of this chapter or Chapter 90. (d) Sealing of fuel pump or dispensing unit.--Upon the occurrence of a violation of subsection (a)(5), the Department of Revenue may place a security seal on the totalizer portion of the fuel pump or other dispensing device in such a manner that the totalizer cannot be removed, disconnected or adjusted once the security seal is in place. The seal may remain in place until such time as the Department of Revenue determines that adequate records are being kept and maintained. In the event a security seal is removed or broken without the permission of the Department of Revenue, the department may seek injunctive relief as provided in subsection (c). (Apr. 17, 1997, P.L.6, No.3, eff. July 1, 1997) 1997 Amendment. Act 3 amended subsecs. (a) and (c). See section 21(c) and (d) of Act 3 of 1997 in the appendix to this title for special provisions relating to liability of dealer-users and computation of "cents-per-gallon equivalent basis." References in Text. The act of May 21, 1931 (P.L.149, No.105), known as The Liquid Fuels Tax Act, referred to in subsec. (a)(5), was repealed by the act of April 17, 1997 (P.L.6, No.3). The subject matter is now contained in Chapter 90 of this title.

75 Pa.C.S. § 9405 Forfeitures; process and procedures.

(a) Subjects of forfeiture.--The following are subject to forfeiture to the Commonwealth and no property right shall exist in them: (1) Any liquid fuels or fuels produced in or imported into this Commonwealth by any distributor who does not possess a valid liquid fuels tax permit or fuels permit as required by section 9003 (relating to liquid fuels and fuels permits; bond or deposit of securities), except liquid fuels or fuels imported in barrels, drums or similar containers with a capacity of not more than 55 gallons in each barrel, drum or container. (2) All conveyances, including vehicles or vessels, used to transport liquid fuels or fuels as described in paragraph (1). Forfeiture of such conveyances shall be conducted in accordance with 42 Pa.C.S. §§ 5803 (relating to asset forfeiture), 5805 (relating to forfeiture procedure), 5806 (relating to motion for return of property), 5807 (relating to restrictions on use), 5807.1 (relating to prohibition on adoptive seizures) and 5808 (relating to exceptions). (i) (Deleted by amendment). (ii) (Deleted by amendment). (b) Method of seizure.--Liquid fuels or fuels subject to forfeiture under this section may be seized by the Department of Revenue upon process issued by any court of common pleas having jurisdiction over the property. (c) Limit on return of property.--(Deleted by amendment). (d) In rem proceedings.--(Deleted by amendment). (e) Contents of petition.--(Deleted by amendment). (f) Service of process.--(Deleted by amendment). (g) Advertisement.--(Deleted by amendment). (h) Hearing date.--(Deleted by amendment). (i) Standard of proof.--(Deleted by amendment). (j) Encumbered motor vehicle.--(Deleted by amendment). (Apr. 17, 1997, P.L.6, No.3, eff. July 1, 1997; June 29, 2017, P.L.247, No.13, eff. July 1, 2017) Cross References. Section 9405 is referred to in section 9403 of this title; section 5803 of Title 42 (Judiciary and Judicial Procedure).

75 Pa.C.S. § 9406 Disposition of fines and forfeitures.

All fines imposed under this chapter and the net proceeds received from the sale of forfeited liquid fuels or fuels shall be payable to the Commonwealth and credited to the Motor License Fund. (June 29, 2017, P.L.247, No.13, eff. July 1, 2017)