Pennsylvania Statutes Title 16 P.S. Counties § 1913-A. Memorial benefit

(a) Memorial.--The county commissioners shall provide, directly or reimbursement toward the expense of, a memorial designated in subsection (b) on the graves of deceased servicepersons who, at the time of death, had legal residence in the county as well as on the graves of all other deceased servicepersons who served in the Army, Navy, Air Force, Marine Corps, Coast Guard or Merchant Marine during World War II or an organization officially connected to those forces and whose separation from service was honorable, whether by discharge or otherwise.

(b) Specifications.--The commissioners shall provide a concrete or granite base for a headstone provided by the Federal Government, or if lettering only on an existing memorial is desired by the family, the county commissioners shall provide the lettering.

(c) Commissioner requirements.--In the event the body of any deceased serviceperson either cannot or will not be returned to the United States, it shall be the duty of the county commissioners to provide a memorial benefit in the family plot of the deceased serviceperson. If lettering of an existing memorial is desired by the family, the inscription shall include:

(d) Expense for benefit.--The expense for a benefit provided under this section shall be paid for by the county in which the deceased serviceperson had legal residence at the time of death, whether or not the person died in the county and whether or not the person was interred in the county. The expense shall not exceed the actual cost of providing the concrete or granite base or lettering. The county commissioners of each county shall pay from the treasury to the party or parties furnishing the benefit.

(e) Legal disputes.--In cases of dispute concerning the legal residence of a deceased serviceperson, the county in which a deceased serviceperson is interred shall perform the duties required under this section. No payment shall be made unless the application is approved by the county commissioners before the commencement of the project.

(f) Offense.--Any person who intentionally or recklessly destroys, mutilates, removes or defaces a grave marker, headstone or flag holder commits an offense under 18 Pa.C.S. § 3903 (relating to grading of theft offenses).