7205 - Defense of good faith reliance on judicial decision.

§ 7205. Defense of good faith reliance on judicial decision. No action  for a penalty or forfeiture may be brought for an act done in good faith  and  pursuant  to  a construction given to a statute by a decision of an  appellate court and adjudged lawful thereby, where  such  act  was  done  prior to a reversal or the overruling of such decision.