Commonwealth v. Parks

CERCONE, President Judge Emeritus:

¶ 1 Appellant appeals from the judgment of sentence of imposed by the Trial Court after his failure to appear for a trial de novo. After review, we vacate the judgment pf sentence and remand for further proceedings.

¶ 2 Appellant was charged by citation with a violation of the Vehicle Manufacturers, Dealers and Salespersons Act, 63 P.S. § 818.19(22), as a result of his alleged failure to remit sales taxes in the amount of $48.00 in connection with his sale of a vehicle for $800.00. 1 On July 14, 1999 after a hearing, a District Magistrate found Appellant…