72 Pa. Stat. § 4181
The Auditor General or State Treasurer, or either of them, or any agent appointed by them or either of them, are hereby authorized to examine the books and accounts of any county or city officer who shall refuse or neglect to make the return and payments as required by the first section of this act; and upon information obtained from such examination the Auditor General and State Treasurer shall settle an account against such officer in the usual manner for the settlement of public accounts, and in the settlement of said accounts shall add not to exceed fifty per centum to the amount of the tax to provide for any losses which might otherwise result to the Commonwealth from neglect or refusal of the said officer to furnish the return: Provided, That if after the Auditor General or State Treasurer has once been required to appoint an agent to examine the books and accounts of any county or city officer, and such county or city officer again refuses or neglects to file the reports required by this act, it shall be the duty of the Auditor General to certify such refusal to the Attorney General, who shall thereupon institute proceedings in quo warranto for the purpose of ousting such delinquent officer from his said office. Said proceedings shall be carried on as provided by law for other proceedings in quo warranto, and it shall be the duty of the court, upon finding that said officer has repeatedly refused to file the reports required by law, to oust the incumbent of said office, and to declare the same vacant; and, upon the entry of any such decree, the prothonotary of the court shall certify the same to the Governor, who shall revoke the commission theretofore issued to said officer, and shall fill the vacancy as provided by law.
72 P.S. § 4181