72 Pa. Stat. § 1703
If any corporation or association doing business in this Commonwealth, of any kind whatsoever, or having filed a statement of location of offices in the office of the Secretary of the Commonwealth, or having registered in the Department of the Auditor General, or in the Department of Revenue, except such corporations or associations as have been by the several acts of Assembly of this Commonwealth specifically exempted from making reports to the Department of the Auditor General, and are or may be exempted from making reports to the Department of Revenue, shall have neglected or refused, or shall hereafter neglect or refuse, upon demand of the Department of Revenue, to make reports to the Department of Revenue, as required by law, within thirty days after such demand, such corporation or association shall be liable to a penalty of five hundred dollars ($500), which shall be settled against such corporation or association by the Department of Revenue, in the same manner as State taxes are settled against corporations or associations: Provided, That the imposition of such penalty shall not be construed to relieve such corporations or associations from liability to any other penalty or penalties now in force by any provision of law.
72 P.S. § 1703