1501 - Responsibility and authority of department.
CHAPTER 15 ADMINISTRATION AND ENFORCEMENT Sec. 1501. Responsibility and authority of department. 1502. Liens and suits for taxes. 1503. Applicants to provide tax information. 1504. Wagering on credit. 1505. No eminent domain authority. 1506. Licensed facility zoning and land use appeals. 1507. Inapplicability of Keystone Opportunity Zone, Keystone Opportunity Expansion Zone and Keystone Opportunity Improvement Zone Act. 1508. Athletic event gaming. 1509. Compulsive and problem gambling program. 1509.1. Drug and alcohol treatment. 1510. Labor hiring preferences. 1511. Declaration of exemption from Federal laws prohibiting slot machines. 1512. Financial and employment interests. 1512.1. Additional restrictions. 1513. Political influence. 1514. Regulation requiring exclusion or ejection of certain persons. 1515. Repeat offenders excludable from licensed gaming facility. 1516. List of persons self excluded from gaming activities. 1516.1. Prosecutorial and adjudicatory functions. 1517. Investigations and enforcement. 1517.1. (Reserved). 1517.2. Conduct of board employees. 1518. Prohibited acts; penalties. 1518.1. Report of suspicious transactions. 1518.2. Additional authority. 1518.3. Applicability of Clean Indoor Air Act. 1519. Detention. 1520. Automated teller machines. 1521. Liquor licenses at licensed facilities. 1522. Interception of oral communications. 1523. Electronic funds transfer terminals. Enactment. Chapter 15 was added July 5, 2004, P.L.572, No.71, effective immediately. § 1501. Responsibility and authority of department. (a) General rule.--The department is authorized to administer and collect taxes imposed under this part and interest imposed under section 806 of the act of April 9, 1929 (P.L.343, No.176), known as The Fiscal Code, and promulgate and enforce rules and regulations to carry out its prescribed duties in accordance with this part, including the collection of taxes, penalties and interest imposed by this part. (b) Application of rules and regulations.--The department may prescribe the extent, if any, to which any rules and regulations shall be applied without retroactive effect. The department shall have authority to prescribe the forms and the system of accounting and recordkeeping to be employed and through its representative shall at all times have power of access to and examination and audit of any equipment and records relating to all aspects of the operation of slot machines and table games under this part. (c) Procedure.--For purposes of implementing this part, the department may promulgate regulations in the same manner in which the board is authorized as provided in section 1203 (relating to temporary regulations) and section 13A03 (relating to temporary table game regulations). (d) Additional penalty.--Any person who fails to timely remit to the department or the State Treasurer amounts required under this part shall be liable, in addition to any liability imposed elsewhere in this part, to a penalty of 5% per month up to a maximum of 25% of the amounts ultimately found to be due, to be recovered by the department. (Jan. 7, 2010, P.L.1, No.1, eff. imd.) 2010 Amendment. Act 1 amended subsecs. (b) and (c).