Commonwealth v. Bershad

JOHNSON, Judge.

In this appeal, we are asked to determine whether subject matter jurisdiction and venue were properly established in Dauphin County where a defendant was convicted under section 3927(a) of the Crimes Code for failing to fulfill his obligation to remit taxes on another’s behalf. We are also asked to consider whether section 3927(a) of the Crimes Code is unconstitutional. We find that subject matter jurisdiction and venue were proper in the locus of the defendant’s failure to act. We also conclude that section 3927(a) is not unconstitutionally vague and that it does not…