Pennsylvania Statutes Title 24 P.S. Education § 581.45. Penalties

(a) It shall be unlawful for any person or persons, copartnership, unincorporated association, limited partnership, joint-stock association, or corporation whatsoever, in loaning money at interest to any person or persons, whether such loans be secured by bond and mortgage or otherwise, to require the person or persons borrowing the same to pay the tax imposed thereon by this act; and in all cases where such tax shall have been paid by the borrower or borrowers, the same shall be deemed and considered usury and subject to the laws governing the same.

(b) Any person who shall wilfully and corruptly make a false and fraudulent return, as aforesaid, shall be guilty of a misdemeanor, and upon conviction thereof, shall be sentenced to pay a fine not exceeding five hundred dollars ($500), or to undergo imprisonment not exceeding two (2) years, or both.

(c) Any person who wilfully fails or refuses to file any return containing the information required by this act shall be guilty of a misdemeanor and, upon conviction thereof, shall be sentenced to pay a fine of not more than five hundred dollars ($500), or to undergo imprisonment for not more than six (6) months, or both.

(d) As used in this section the term “person,” as applied to associations shall mean the partners or members thereof, and as applied to corporations, the officers thereof.