53 Pa. Stat. § 3861
Where a fire originates on the premises, in cities of the second class, cities of the third class, and boroughs, occupied by any person, firm, or corporation, as a result of his or its criminal intent, design, or wilful negligence, or where said person, firm, or corporation has failed to comply with any law or ordinance of said cities or boroughs, or any lawful regulation or requirement of any State or municipal authority, enacted or made for the prevention of fire or the spreading thereof, such person, firm, or corporation shall, in addition to the present penalties for the punishment of persons convicted of arson, or the payment of any fine or penalty for the violation of any law, ordinance, or lawful regulation or requirement of any State or municipal authority enacted or made for the prevention of fire or the spreading thereof, be liable in a civil action to said cities and boroughs for the payment of all costs and expenses of the fire departments of said cities and boroughs, incurred in and about the use of employés receiving compensation for services, apparatus, and material in the extinguishment of, or any attempt to extinguish, any fire originating as aforesaid. The amount of such costs and expenses shall be determined by the directors of the department of public safety in cities of the second and third class, and by the burgess in all boroughs. The amount of such costs and expenses shall be determined by the directors of public safety and the burgess, based upon the wages of paid firemen and other officials for the time they were engaged in the extinguishment or the attempt to extinguish such fire, a reasonable amount as rental for the use of the apparatus, and the cost of water or other material used in the extinguishment or the attempt to extinguish such fire, with an additional amount of ten per centum on the total amount, as aforesaid, as supervisory or overhead charges; and the said amounts collected shall be paid into the city or borough treasury for the use and maintenance of the fire departments.
53 P.S. § 3861