Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 1719. Failure of State depository to make report

If any bank, banking institution, or trust company, acting as a State depository, shall fail to make to the Treasury Department the report required by section 304 of this act,  1 within the time prescribed therein, for any six months' period, it shall be subject to a penalty of ten per centum of the amount of the interest due for such period, which penalty shall be settled and collected by the Department of Revenue as other claims against debtors of the Commonwealth are settled and collected, and shall be paid into the General Fund of the State Treasury.