Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 3407-207. Seller shall not pay tax;  penalty

(a) No person engaged in a business as a retail dealer shall advertise or represent to the public in any manner, directly or indirectly, that he will absorb said tax or any part thereof or that the full tax on each sale will not be considered an element of the price and be added to the price otherwise ascertained.  Nor shall any such person knowingly absorb the tax on any sale nor fail to add the full amount of the tax to the sale price otherwise ascertained and collect said tax as part of the sale price.

(b) Any person who violates any of the provisions of subsection (a) of this section shall be guilty of a misdemeanor and shall, upon conviction thereof, be sentenced to pay a fine not exceeding one thousand dollars ($1000) and costs of prosecution, or to undergo imprisonment for not more than one year, or both, at the discretion of the court.