Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 1710.1. Penalty for failure of an officer to establish an interest-bearing account

Any judicial officer of a court not of record, city officer, or county officer who shall refuse or neglect, when required by the Secretary of Revenue, to establish a Federally insured interest-bearing account in any bank or savings and loan association and to deposit all moneys received for the use of or on behalf of the Commonwealth shall be personally liable for a penalty of one per centum per month or fraction thereof on the moneys collected for the period during which said account is not established and said funds are not deposited therein.