§ 99-32. Unlawful acts.

A. 

It shall be unlawful for any person to:

(1) 

Make, execute, deliver, accept or present for recording or cause to be made, executed, delivered, accepted or presented for recording any document without the full amount of tax thereon being duly paid.

(2) 

Fail to record a declaration of acquisition as required by this article.

(3) 

Fraudulently affix to any document, any forged evidence of payment.

(4) 

Fail, neglect or refuse to comply with or violate other provisions of this article or any rules and regulations promulgated by the municipality under this article or any rules and regulations of the Pennsylvania Department of Revenue to the extent applicable to the tax levied hereunder.

B. 

Any person violating any of the provisions of this section shall be guilty of a summary offense.

C. 

A person who makes a false statement of value or declaration of acquisition, when he does not believe the statement or declaration to be true, is guilty of a misdemeanor of the second degree.