Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 3407-204. Total amount collected to be remitted

No profit other than the compensation provided for in section two hundred twelve  1 shall accrue to a seller or other person from the collection of any tax imposed by this act. Any person collecting any such tax shall return and remit the total amount thereof to the department, as hereinafter provided. If the total amount of taxes so collected in any period shall be in excess of one per centum (1%) of the sale price of the sales by the person collecting such taxes during such period, such person shall nevertheless remit to the department the total amount of taxes collected without deducting the amount by which the taxes collected exceed one per centum (1%) of the sale price of his sales during such period and without making any other deduction other than the compensation allowed by section two hundred twelve of this act.