72 Pa. Stat. § 903
The Secretary of Revenue, or any agent appointed by the secretary, is hereby authorized to examine the books and accounts of any judicial officer of a court not of record, county officer or city officer who shall refuse or neglect to make the return and payment required by section 901 of this article, and, upon information obtained from such examination, the Department of Revenue shall settle an account against such officer, and in the settlement shall add a penalty of five per centum per month, or fraction thereof, not to exceed a total of fifty per centum to the amount of the settlement to provide for any losses which might otherwise result to the Commonwealth from the neglect or refusal of the officer to furnish the return. Such settlement shall be transmitted to the Department of the Auditor General for audit and approval, and the subsequent procedure shall be the same as in the case of tax settlements.
72 P.S. § 903