53 Pa. Stat. § 6924.702
The tax collector under Chapter 3 and the tax officer under Chapter 5 shall demand, receive and collect from all employers, other than the Commonwealth, employing persons owing delinquent per capita, occupation or occupational privilege taxes under Chapter 3 or emergency and municipal services, local services and income taxes under Chapter 5, or whose spouse owes delinquent per capita, occupation or occupational privilege taxes under Chapter 3 or emergency and municipal services, local services and income taxes under Chapter 5, or having in possession unpaid commissions or earnings belonging to any person or persons owing delinquent per capita, occupation or occupational privilege taxes under Chapter 3 or emergency and municipal services, local services and income taxes under Chapter 5, or whose spouse owes delinquent per capita, occupation or occupational privilege taxes under Chapter 3 or emergency and municipal services, local services and income taxes under Chapter 5, upon the presentation of a written notice and demand certifying that the information contained therein is true and correct and containing the name of the taxable or the spouse thereof and the amount of tax due. Upon the presentation of such written notice and demand, it shall be the duty of any employer to deduct from the wages, commissions or earnings of such individual employes, then owing or that shall within sixty days thereafter become due, or from any unpaid commissions or earnings of any such taxable in the employer's possession, or that shall within sixty days thereafter come into the employer's possession, a sum sufficient to pay the respective amount of the delinquent taxes and costs, shown upon the written notice or demand, and to pay the same to the tax collector of the taxing district or to the tax officer for the tax collection district in which such delinquent tax was levied within sixty days after such notice shall have been given. No more than ten percent of the wages, commissions or earnings of the delinquent taxpayer or spouse thereof may be deducted at any one time for delinquent taxes and costs. The employer shall be entitled to deduct from the moneys collected from each employe the costs incurred from the extra bookkeeping necessary to record such transactions, not exceeding two percent of the amount of money so collected and paid over to the tax collector or tax officer. Upon the failure of any employer to deduct the amount of such taxes or to pay the same over to the tax collector or tax officer, less the cost of bookkeeping involved in such transaction, as herein provided, within the time hereby required, the employer shall forfeit and pay the amount of such tax for each such taxable whose taxes are not withheld and paid over, or that are withheld and not paid over together with a penalty of ten percent added thereto, to be recovered by an action of assumpsit in a suit to be instituted by the tax collector or tax officer, or by the proper authorities of the taxing district or tax collection district, as debts of like amount are now by law recoverable, except that such person shall not have the benefit of any stay of execution or exemption law. The tax collector or tax officer shall not proceed against a spouse or the spouse's employer until the tax collector or tax officer has pursued collection remedies against the delinquent taxpayer and his employer under this section.
53 P.S. § 6924.702