53 Pa. Stat. § 16085
It shall be the duty of the receiver of taxes of any such city to certify, from time to time, to the city controller the names of all public officers and employes by whom delinquent city or school taxes are owing to such city or school district, together with a statement of the years for which such delinquent taxes are due and the amount thereof, together with penalties, interest, and costs thereon. The city solicitor shall likewise certify to the controller, from time to time, the names of all public officers and employes by whom delinquent taxes are owing for which liens have been filed in the office of the prothonotary, together with a statement of the years for which such delinquents' taxes are due, the amount thereof, and the penalties, interest, and costs due thereon.
53 P.S. § 16085