72 Pa. Stat. § 3816
The interest on State deposits in banks, banking institutions, and trust companies, as fixed by existing law, shall become due semiannually on the thirtieth day of April and the thirty-first day of October, each year; and it shall be the duty of every such bank, banking institution, and trust company, acting as a State depository, to make an interest report relative to its State deposits to the State Treasurer and Auditor General within thirty days after the dates above set forth. Failure to make such report shall subject the bank, banking institution, or trust company to a penalty of ten per centum of the amount of the interest due for such period, which penalty shall be collected by the Auditor General as debts of like amount are now by law recoverable, and shall be paid into the State Treasury.
72 P.S. § 3816