72 Pa. Stat. § 3402-507
Every person, in whatever capacity acting, including lessees or mortgagors of real or personal property, fiduciaries, employers, and all officers and employes of the Commonwealth, or of any municipal corporation or political subdivision of the Commonwealth, having the control, receipt, custody, disposal or payment of interest (other than interest coupons payable to bearer), rent, salaries, wages, premiums, annuities, compensations, remunerations, emoluments or other fixed or determinable annual or periodical gains, profits, and income amounting to one thousand dollars ($1,000.00) or over, shall, on or before the fifteenth day of May, make a return under oath or affirmation to the department containing complete information concerning the amount of all such interest, rent, salaries, wages, premiums, annuities, compensations, remunerations, emoluments or other fixed or determinable annual or periodical gains, profits, and income of any individual, partnership or fiduciary under such regulations, and in such form and manner, and to such extent, as may be prescribed by the department. The return shall be in such form as the department shall prescribe, and shall contain a statement that the individual, officer or employe of the Commonwealth, political subdivision thereof, or corporation or member or partner of the association making the return, verifies the information contained in the return. Upon conviction of making a false statement in such return, the person making the same shall be subject to the penalties provided by the laws of the Commonwealth for perjury.
Every person who fails, refuses or neglects to file a return, in accordance with the provisions of this section, shall be liable to a penalty of not more than five hundred dollars to be imposed, assessed and collected in the same manner as is provided in this act with regard to taxes.
72 P.S. § 3402-507