Smith v. Commonwealth ex rel. Southwest Butler County School District

Opinion by

Judge Blatt,

Clarke Smith (appellant) appeals here from an order of the Court of Common Pleas of Butler County imposing a sentence of fines, costs, and 120 days imprisonment for his failure to pay taxes pursuant to an ordinance promulgated by ¡the Southwest Butler County School District (School District).

In April of 1979, the appellant was first convicted and sentenced for failure to pay earned income taxes to the School District. On appeal to this Court, Southwest Butler County School District v. Smith, 56 Pa. Commonwealth Ct. 320, 424 A.2d 1001 (1981), we modified the sentence as…