Pennsylvania Code § 23-4396

Penalties.
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An employer that fails to report pursuant to this subchapter may be provided a written warning for the first violation and is subject to a civil penalty of up to $25 for each violation which is subsequent to the warning. The civil penalty shall be payable to the Department of Labor and Industry. If the failure to report or the submission of a false report is the result of a conspiracy between the employer and the employee, the employer shall be subject to a civil penalty of up to $500.
CHAPTER 45
RECIPROCAL ENFORCEMENT OF
SUPPORT ORDERS
(Repealed)
CHAPTER 46
SUPPORT OF THE INDIGENT
Sec.
4601. Scope of chapter.
4602. Definitions.
4603. Relatives' liability; procedure.
4604. Property liable for expenses.
4605. Recovery of money.
4606. Guardian.

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