PENNSYLVANIA, January 11 - (relating to applicability of general rules) and 213.1 (relating

to applicability of general rules) shall apply to any

construction, reconstruction, demolition, alteration or repair

of a facility, other than maintenance work, that occurs due to a

business entity making a capital investment of more than $25,000

for the construction, reconstruction, demolition, alteration or

repair of that facility on the parcel through which the business

entity seeks a tax exemption, deduction, abatement or credit

through a tax incentive.

Section 1704-A.2. Violations.

(a) Refund requirement.--In addition to enforcement

authorized under the act of August 15, 1961 (P.L.987, No.442),

known as the Pennsylvania Prevailing Wage Act, and section 1703-

A.2, if, after notice and hearing,

the Department of Labor and

Industry determines that a business entity intentionally failed

to pay or intentionally caused another person to fail to pay the

prevailing wage or benefit rates as specified under section

11(h) of the Pennsylvania Prevailing Wage Act for the

construction, reconstruction, demolition, alteration or repair

of a facility in violation of this article, or ratified the

intentional failure by a contractor or subcontractor of the

business entity, the business entity shall refund 100% of the

amount of the tax exemption, deduction, abatement or credit

awarded through a tax incentive for the fiscal year in which the

intentional noncompliance occurred as determined by the

Department of Labor and Industry.

(b) Appeals.--A finding of a violation under subsection (a)

may be appealed under section 2.2(e)(1) of the Pennsylvania

Prevailing Wage Act and 34 Pa. Code § 213.3 (relating to appeals

from determinations of the Secretary). Any final determination

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