53 Pa. Stat. § 6924.310
When an ordinance or a resolution is first passed or adopted by a political subdivision imposing a tax or license fee under the authority of this chapter, an exact printed or typewritten copy thereof, certified to by the secretary of the taxing body, shall be filed with the Department of Community and Economic Development within fifteen days after the same becomes effective.
Any secretary or person acting as the clerk or secretary of the taxing body of any political subdivision during the meeting at which an ordinance or resolution imposing a tax or license fee is passed or adopted as herein provided who shall fail to file the certified copy or statement relative thereto with the Department of Community and Economic Development as herein required, shall, upon summary conviction thereof in the county in which the political subdivision is located, be sentenced to pay a fine of not less than five dollars ($5) nor more than twenty-five dollars ($25), and the costs of prosecution.
53 P.S. § 6924.310