Pennsylvania Statutes Title 24 P.S. Education § 6307. Penalties

(a) Donee penalty.--Any college or university that willfully or intentionally fails to disclose the information required by section 3  1 shall be subject to a civil penalty of 105% of the amount of any undisclosed gift.

(b) Donor penalty.--Any foreign legal entity or foreign person that submits a false sworn statement, on their own behalf or on behalf of a foreign government, to a college or university pursuant to section 6  2 as defined in 18 Pa.C.S. § 4904(b) (relating to unsworn falsification to authorities) shall be subject to the penalties prescribed therein.