Section 56006.1 - Surcharge by auditors(a) The amount of a balance or shortage or of an expenditure of a kind or made in a manner prohibited or not authorized by statute that causes a financial loss to the township shall be a surcharge against an officer or person responsible for the balance or shortage, or who by vote, act or neglect has permitted or approved the expenditure.(b) The following shall apply:(1) An elected or appointed officer of a township or person may not be surcharged for an act, error or omission in excess of the actual financial loss sustained by the township.(2) A surcharge shall take into consideration as the surcharge's basis the results of the act, error or omission and the results had the procedure been strictly in accordance with law. The surcharge imposed shall be limited to the difference between the costs actually incurred by the township and the costs that would have been incurred had legal means and authorized procedures been employed.(3) Paragraph (1) shall not apply to a case involving fraud or collusion on the part of officers nor to any penalty enuring to the benefit of or payable to the Commonwealth. Notwithstanding this section, the procedures in the act of May 25, 1945 (P.L. 1050, No. 394), known as the "Local Tax Collection Law," shall apply to balances and shortages in the tax accounts of the tax collector.(4) An elected or appointed officer of a township may not be surcharged if the official acted in good faith reliance on a written, nonconfidential opinion of the solicitor of the township or on an opinion of the solicitor of the township publicly stated at an open meeting of the township and recorded in the official minutes of the meeting. This paragraph shall not apply if a solicitor's opinion has been rendered under duress or if the parties seeking and rendering the solicitor's opinion have colluded to purposefully commit a violation of law. As used in this paragraph, the term "solicitor" shall include a special counsel appointed by the township for a specific matter.(c) In any matter involving a financial transaction, an officer knowingly and wilfully acting contrary to law commits a misdemeanor and, upon conviction, may be sentenced to pay a fine not exceeding one hundred dollars.1931, June 24, P.L. 1206, No. 331, art. X, § 1006.1, added 2020, Oct. 29, P.L. 782, No. 96, § 36.6, effective in 60 days [Dec. 28, 2020].