72 Pa. Stat. § 9008
The department, or any agent appointed in writing by it, is hereby authorized to examine the books, papers, invoices and other records, and the stock of malt or brewed beverages in and upon any premises where the same are placed, stored or sold, and in or on any car, vessel, truck, vehicle or other means of transportation, to verify the payment of or liability for the tax imposed by this article. Any person in possession of such malt or brewed beverages is hereby directed and required to give the Secretary of Revenue, or his duly authorized representative, the means, facilities and opportunities for such examination. The department, or any of its duly authorized agents, is hereby authorized to confiscate any malt or brewed beverages stored, sold or transported in violation of the provisions of this article.
72 P.S. § 9008