Pennsylvania Statutes Title 16 P.S. Counties § 4921. Penalties

Any controller refusing or wilfully neglecting to file the report required by section 1920 of this act  1 shall, upon conviction thereof in a summary proceeding brought at the instance of the Department of Community Affairs, be sentenced to pay a fine of five dollars ($5.00) for each day's delay beyond said sixty days and costs. All fines recovered shall be for the use of the Commonwealth.