Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 2887. Accounts for duties to be settled quarterly

The accounts of the auctioneers for duties received by them for the use of the Commonwealth, shall be settled quarter-yearly, and the amount found due on such settlement shall be immediately paid into the state treasury;  but if any auctioneer or auctioneers shall neglect or refuse to pay into the state treasury, or deposit in the bank of Pennsylvania to the credit of the Commonwealth, within one month after the expiration of such quarter, the amount so found due the Commonwealth, the commission or commissions of such auctioneer or auctioneers shall from thenceforth cease, determine and become absolutely void, and another person shall be appointed in his or their place;  and the state treasurer shall moreover immediately proceed against the delinquent auctioneer or auctioneers and their sureties for the recovery of the moneys so found due from him or them, in the same manner as he is authorized to do in other cases, and it is hereby made the duty of the auditor general to report to the governor any such failure on the part of an auctioneer.