PENALTIES
§ 93.71. Penalties—other than bank employes.
(a) This section provides for a penalty in the case of a person who, having actual knowledge of the death of a decedent, enters a safe deposit box of the decedent. The act provides that the person shall be guilty of a misdemeanor and upon conviction, shall be sentenced to pay a fine not exceeding $10,000 or undergoing imprisonment not exceeding 1 year, or both.
(b) The conditions precedent for imposition of the penalty in this section are the following:
(1) That the person who enters has actual knowledge of the death of the decedent.
(2) That he actually entered the safe deposit box without complying with the provisions of this article.
(c) The act does not require that the entrance to the safe deposit box was for the purpose of evading the tax, but only that an entrance was made in violation of this article.
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