Pennsylvania Statutes Title 53 P.S. Municipal and Quasi-Municipal Corporations § 16005. Penalty for unlawful refusal to accept or acceptance of poll-tax

Any deputy poll-tax collector who shall, upon request, refuse to accept the payment of a tax and to furnish a receipt therefor, from an elector, upon whom said tax has been properly assessed, and who offers the same according to law, or who shall accept payment of a tax from, and issue a receipt to, any person other than the said elector or his duly authorized agent or attorney, shall be guilty of a misdemeanor, and, upon conviction thereof, shall be sentenced to pay a fine not exceeding five hundred dollars.