9011 - Discontinuance or transfer of business.

     § 9011.  Discontinuance or transfer of business.        (a)  Notice to department.--If a distributor engaged in the     use or sale and delivery of liquid fuels or fuels ceases to be a     distributor by reason of the discontinuance, sale or transfer of     the distributor's business, the distributor shall notify the     department in writing within ten days after the discontinuance,     sale or transfer takes effect. The notice shall give the date of     discontinuance and, in the event of a sale or transfer of the     business, the name and address of the purchaser or transferee of     the business. The distributor, within ten days after the     discontinuance, sale or transfer takes effect, shall make a     report and pay all taxes, interest and penalties due and shall     surrender the permit to the department.        (b)  Penalty.--A person violating any of the provisions of     subsection (a) commits a misdemeanor of the third degree.