72 Pa. Stat. § 210
The Department of Revenue shall have authority to appoint agents in any place within this Commonwealth for the collection of moneys due the Commonwealth, except taxes and fees now collectible by county officers.
To facilitate the collection of money from persons who are inmates, patients, or pupils of State institutions, or who have business with administrative departments, boards, or commissions, such agents shall be placed in every such institution, including State normal schools and teachers' colleges, and in the offices of such departments, boards, or commissions. It shall be lawful for the Secretary of Revenue to designate any regular employe of any administrative department, board, or commission, with the consent of such department, board, or commission, as the agent of the Department of Revenue for the collection or receipt of money, but no regular employe thus designated by the Secretary of Revenue shall receive any extra compensation for acting as such agent, except with the approval of the Executive Board.
For all moneys collected by its agents, such agents shall issue receipts on behalf of and in the manner prescribed by the Department of Revenue, except that, where money is paid for the issuance of a license or certificate, no receipt shall be issued unless the Department of Revenue so determines.
All agents shall furnish the Department of Revenue with detailed statements of all moneys received, collected, and transmitted, and shall keep records of the amounts owing to or due the Commonwealth and such other records as shall be required by the Department of Revenue. The form of all such statements and records shall be prescribed by the Department of Revenue.
All agents of the Department of Revenue shall be bonded, in such amounts as shall be determined by the Secretary of Revenue with the approval of the Executive Board, and the Secretary of Revenue shall be responsible for the actions of employes of other departments, boards, and commissions, designated by him as agents of the Department of Revenue, to the same extent to which he is responsible for the actions of employes of his own department.
72 P.S. § 210