4 Pa. Stat. § 127
Any person having charge of any concert, or series of concerts, rendered under the provisions of this act, who shall fail to pay to the Department of Public Instruction, as hereinbefore required, any moneys received as admission fees in excess of the actual cost of light, heat and compensation to ushers, janitors and musicians for such concert, or series of concerts, or who shall fail to keep an account of moneys received and expended, or fail or refuse to permit the duly authorized agent of the Department of Public Instruction to inspect and audit the same, shall be guilty of a misdemeanor. Upon conviction thereof in the proper court, any person who shall improperly retain moneys shall be punished by a fine in double the amount of the moneys so retained, or by imprisonment for not more than one year, or both, in the discretion of the court; and any person who shall have failed or refused to keep an account of moneys received and expended, or to permit the duly authorized agent of the Department of Public Instruction to inspect such account, shall be punished, for a first offense, by a fine of not less than one hundred dollars or more than one thousand dollars, or by imprisonment for not less than thirty days or more than one year, or both, in the discretion of the court, and, for a second or subsequent offense, by a fine of not less than one hundred dollars or more than one thousand dollars, and by imprisonment for not less than thirty days or more than one year.
4 P.S. § 127