72 Pa. Stat. § 2243
Every private banker and broker, and every unincorporated banking and saving institution, shall annually, upon the first Monday in November of each year, make report to the auditor general, under oath or affirmation, setting forth the entire amount of net earnings or income received by said individuals, company or corporation, from all sources during the preceding year; and upon such net earnings or income, the said individual, company or corporation, as the case may be, shall pay into the state treasury for the use of the state, within sixty days thereafter, three per centum upon such annual net earnings or income, in addition to the taxes imposed by the preceding sections of this act; and in case any corporation, company or individual shall neglect or refuse to make the report required by this section to the auditor general, on or before the thirty-first day of December, such corporation, company or individual, shall be liable to a penalty of ten per centum for such neglect, which shall be added to the amount of tax found due in the settlement of their account.
72 P.S. § 2243