DeVillars v. Commonwealth

Opinion by

Judge MacPhail,

Ralph R. DeVillars (Appellant) was found guilty by a District Justice of the Peace of failing to file tax returns 1 with the municipality and school district where he resides as required by appropriate ordinance and resolution adopted pursuant to The Local Tax Enabling Act, Act of December 31, 1965, P.L. 1257, as amended, 53 P.S. §6901 et seq.

Appellant was fined $200 and costs for each offense. A timely appeal was filed by Appellant, pro se, to the Court of Common Pleas of McKean County and a de novo hearing was held. Appellant was unrepresented at the hearing but…