Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 4161. Accounts of county officers to be settled quarterly

The treasurer of the city of Philadelphia, and all county and city treasurers, every recorder of deeds, register of wills, prothonotary, clerk of the court of quarter sessions and clerk of the orphans' court in the Commonwealth, shall, on the first Monday of July next, and quarterly thereafter, or oftener, if required by the state treasurer, pay into the treasury, or such place of deposit as such state treasurer shall designate, to the credit of the Commonwealth, the whole amount of money received during the period preceding said payments;  and shall furnish to the state treasurer statements, under proper heads, designating the source from which the money was received;  and said officers shall file and settle quarterly accounts in the office of the auditor general, as now required by law.  Upon the settlement of said quarterly accounts, if it appear that the receipts shall not have been paid as directed by this section, any officer so offending shall forfeit his fees and commissions on the whole amount of money collected during the quarter;  and in every case where a balance due the Commonwealth shall remain unpaid for a period of ten days after such quarterly settlement, suit shall be commenced against such delinquent and his sureties, as is provided in case of defaulting officers.