53 Pa. Stat. § 15993
Current through Pa Acts 2024-53, 2024-56 through 2024-111
If the said receiver of taxes, or the deputy collectors of delinquent taxes, or any of them, shall wilfully fail to pay and make return of said moneys, when and as required by the law so to do, or use the same for their own benefit, they or either of them shall be guilty of a misdemeanor, and upon conviction be sentenced to pay a fine of not exceeding five thousand dollars, and to serve a term of imprisonment not exceeding two years, or either in the discretion of the court.
53 P.S. § 15993