{"data":{"id":"us-pa/75-pa.c.s.-9613","jurisdiction":"us-pa","citation":"75 Pa.C.S. § 9613","heading":"Penalty and interest for failure to report or pay tax.","body":"When any motor carrier fails to file a report and pay the tax within the time prescribed by this chapter for the filing and payment thereof, he shall pay as a penalty for each failure to file or to pay on or before the prescribed date a sum equivalent to 10% of the tax or $50, whichever is greater. In addition to this penalty, any unpaid tax shall bear interest at the rate of 1% per month or fraction thereof until the tax is paid. The penalties and interest charges imposed shall be paid to the department in addition to the tax due.","path":["Title 75 - VEHICLES","PART VI MISCELLANEOUS PROVISIONS","CHAPTER 96 MOTOR CARRIERS ROAD TAX"],"source_url":"https://www.palegis.us/statutes/consolidated/view-statute?txtType=HTM\u0026ttl=75\u0026div=0\u0026chpt=96\u0026sctn=13\u0026subsctn=0","current_through":"2026-08-31 (Statute Update stamp, 75 Pa.C.S.)","vintage":"","retrieved_at":"2026-09-02T16:35:49Z","sha256":"9cb489a4184efbd93b5e76554c824b6b870d05011aa1f6cffbbcefcb6c687b09","source_id":"us-pa","stale":false,"prev":"us-pa/75-pa.c.s.-9612","next":"us-pa/75-pa.c.s.-9614"},"notice":"GroundRules: Original legal text. Not legal advice."}