Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 5020-453. Penalty on county commissioners for failure to perform duty

It shall be a misdemeanor in office for the county commissioners, or members of the board of revision of taxes, or board for the assessment and revision of taxes, of any county to neglect or refuse to perform the duties required of them by law in the assessment of any tax which has been or shall be imposed by the laws of this Commonwealth, and, on conviction of said offense, he or they shall be punished by a fine of not less than fifty nor more than two hundred dollars.