Pennsylvania Statutes Title 53 P.S. Municipal and Quasi-Municipal Corporations § 30787. Deposits;  collector's liability on insolvency of depository;  interest on deposits;  bribery;  violations

All moneys collected by said collector shall be forthwith deposited, at not less than the customary interest rate for similar deposits, in one or more state or national banks or trust companies located within said city, in accounts to be designated respectively “City Funds Account,” “County Funds Account,” “School Funds Account,” or “Poor Funds Account,” as the case may be, and the moneys of the respective municipal corporations shall not be intermingled in the same account.  In case of loss due to insolvency of any such banking depository, said collector shall not be responsible for such loss, unless he deposited or retained funds on deposit in a depository which he had reasonable ground for believing to be insolvent.  All interest earned upon such accounts shall belong to the municipal corporation to whom the principal of the fund belongs.  Neither the collector nor any member of his family shall receive, nor shall any person offer or give, directly or indirectly, any gift or other thing of value to influence the said collector in the selection of a depository, or the performance of any other official duty.  Nor shall any such person receive, directly or indirectly, any gift, money or other thing of value from any alderman, justice of the peace,  1 constable, deputy constable, or other agent or collector, where the person paying or giving the same shall have been engaged in or about the collection or enforcement of payment of current or delinquent taxes;  nor shall the said collector of taxes or any member of his family receive any emoluments whatever arising, directly or indirectly, out of his office other than the compensation provided by law:  Provided, however, That members of the family of the collector of taxes shall be eligible to serve in the office of such collector, and receive a salary therefor on the same basis as other persons.  A breach of any of the provisions of this section shall be a misdemeanor, and shall subject any person found guilty thereof to a fine of not more than five thousand dollars ($5,000), or imprisonment for not more than two years, or both, at the discretion of the court of quarter sessions.