SMITH, Judge.
Wilbur Waltz appeals from the order of the Court of Common Pleas of Lackawanna County that found him guilty of violating provisions of the Liquid Fuels and Fuels Tax Act (Act), Chapter 90 of the Vehicle Code, 75 Pa.C.S. §§ 9001-9022. Waltz appealed to the trial court from his conviction by a district justice. Specifically, the trial court found Waltz guilty of the summary offense of refusing to permit agents of the Department of Revenue (DOR...
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