Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 3407-407. Records of non-residents

(a) A non-resident person, including a foreign corporation, who is engaged in one or more businesses in this Commonwealth as a retail dealer, shall keep adequate records of such business or businesses and of the taxes due with respect thereto, which records shall at all times be retained within this Commonwealth. No taxes collected from purchasers shall be sent outside the Commonwealth without the written consent of and in accordance with conditions prescribed by the department.

(b) Any person who shall violate or assist in the violation of the provisions of this section shall be guilty of a misdemeanor and, upon conviction, shall be sentenced to pay a fine not exceeding one thousand dollars ($1000) and costs of prosecution, or to undergo imprisonment not exceeding one year, or both, in the discretion of the court.