OPINION BY JUDGE ROGERS, March 10, 1986:
Herman J. Bollinger has appealed from judgment of sentence to pay costs and fine of $50.00 entered in the Court of Common Pleas of Carbon County, per President Judge JOHN P. LAVELLE, upon a verdict that the appellant was guilty of the summary offense of refusing to permit an officer or agency of Palmerton Borough to examine his books and records as required by Section IX(a) of the borough's Earned Income Tax Resolution. We...
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