71 Pa. Stat. § 1514
It shall be the duty of the overseers and directors of the poor, or other persons having charge of the poor in the several counties, cities, boroughs and townships of this commonwealth, and of all directors and managers of charitable and correctional institutions of the commonwealth receiving state aid, to keep their records after the manner and in the form to be prescribed by the board of public charities, and to make returns thereof to said board at such times as they may direct; and in default thereof, the person or persons so offending shall forfeit and pay a fine of not less than one hundred dollars, to be sued for and collected by the general agent, in the name of the board of public charities, for the use of the commonwealth.
71 P.S. § 1514