72 Pa. Stat. § 3220
The several prothonotaries or clerks of the supreme court, of the courts of nisi prius, of the courts of common pleas, of the district courts, of the courts of oyer and terminer and general jail delivery, of the courts of quarter sessions of the peace, of the orphans' court, the register of wills, the recorders of deeds and notaries public in this commonwealth, and all other officers of this commonwealth who are now or who may hereafter be required to render accounts of fees received by them as well as of the state tax on original writs, amicable actions, writs of certiorari, judgments by confessions or otherwise, transcripts of judgments, deeds, mortgages, or any other instruments of writing, letters testamentary and letters of administration shall make out and transmit to the auditor general, during the month of December in each year, their respective accounts, to be computed for the year ending with the thirtieth day of November then next preceding, and shall pay over to the state treasurer, within the said specified time, the several amounts that may be due to the commonwealth; and any officer failing to render his account, and make payment as herein required, shall not be entitled to receive any commission on the same, and the auditor general shall charge such officer interest at the rate of twelve per cent. per annum upon the amount due the commonwealth, until paid.
72 P.S. § 3220