Section 2018. Frivolous petitions

If any petitioner commences or maintains
  a proceeding in the division of tax appeals primarily for delay,  or  if
  the  petitioner's position in such proceeding is frivolous, then the tax
  appeals tribunal may impose a penalty against  such  petitioner  of  not
  more   than  five  hundred  dollars.  The  tax  appeals  tribunal  shall
  promulgate rules and regulations as  to  what  constitutes  a  frivolous
  position.  This  penalty  shall  be  in  addition  to  any other penalty
  provided by law and shall be  collected  and  distributed  in  the  same
  manner as the tax to which the penalty relates.