Commonwealth v. Sacco

HESTER, Judge:

Helen Sacco, appellant, was sentenced to probation for a period of one year and to pay a $1000 fine plus costs following her non-jury conviction of seven counts of failing to file sales tax returns and to remit sales taxes pursuant to 72 P.S. § 7268(b). We conclude that inasmuch as she filed the returns and paid the tax prior to the institution of the within criminal proceedings, she did not violate the provisions of the statute. We reverse.

On February 5, 1986, appellant was charged with failure to file tax returns and failure to remit sales taxes due on August 15, 1983,…