Kipps v. Commonwealth

SMITH, Judge.

Before this Court is an appeal of Ronald Kipps (Kipps) from the February 13, 1990 order of the Court of Common Pleas of Cumberland County which imposed a sentence upon Kipps to pay a fine of $100 and also ordered Kipps to pay the cost of prosecution and to make restitution in the amount of $5,047.65, following his conviction for willfully failing or refusing to pay unemployment compensation employer contributions (UC taxes) under Section 802 of the Unemployment Compensation Law (Law), Act of December 5, 1936, Second Ex.Sess., P.L. (1937) 2897, as amended, 43 *480P.S. § 872.1 Kipps…