Section 1301.24 - Proceeding to compel reporting or delivery(a) If any person refuses to report or to pay or deliver property to the State Treasurer as required under this article, including property subject to written demands pursuant to section 1301.3 and the amount required to be paid pursuant tosection 1301.23(b) , the Commonwealth shall bring an action in a court of appropriate jurisdiction to enforce reporting or delivery. In any such action the Pennsylvania Rules of Civil Procedure shall apply, including without limitation those pertaining to discovery. The State Treasurer bears the burden of proof regarding the estimation of the value of property pursuant to this article.(b) If any holder fails, without proper cause, (i) to report or (ii) to pay and deliver to the State Treasurer property subject to custody and control of the Commonwealth under this article, such holder shall be liable to pay to the State Treasurer interest at the rate of twelve per centum per annum from the time such report should have been filed, to be computed on the value of such property as established in an action by the State Treasurer under subsection (a), and such interest shall be recoverable in the same action. (c) If a holder fails, without proper cause, to report or to pay and deliver to the State Treasurer property subject to custody and control of the Commonwealth under this article, the holder shall pay a penalty not to exceed one thousand dollars ($1,000) per day to the State Treasurer beginning with the day after the report should have been filed and continuing each day thereafter until a proper report is filed with the State Treasurer. The State Treasurer may waive all or a portion of the penalty for good cause. Amended by P.L. 1053 2014 No. 126, § 8.4, eff. 7/10/2014.1929, April 9, P.L. 343, art. XIII.1, § 1301.24, added 1982, Dec. 9, P.L. 1057, No. 248, § 5, imd. effective. Amended 2002, June 29, P.L. 614, No. 91, § 16, effective July 1, 2002.