72 Pa. Stat. § 3281
Every person, firm, partnership, corporation, or association shall upon the first day of November of each and every year make a report, under oath or affirmation, to the auditor general, of the number and amount of all orders, checks, dividers, coupons, pass-books, and all other books and papers, representing the amount, in part or whole, of the wages or earnings of an employé, that was given, made or issued by him, them or it for payment of labor, and not redeemed by the said person, firm, partnership, corporation, or association, giving, making or issuing the same, by paying to the employe or a member of his family the full face value of said order, check, divider, coupon, pass-book, or other paper, representing an amount due for wages or earnings, in lawful money of the United States, within (30) days from the giving, making or issuing thereof; the honoring, though, of said order, check, divider, coupon, pass-book, or other paper, representing an amount due for wages or earnings, by a duly chartered bank, by the payment in lawful money of the United States, to the amount of said paper representing an amount due for wages or earnings, is a payment, and he, they or it shall, besides other requirements of law, pay into treasury of the commonwealth (25) per centum on the face value of such orders, checks, dividers, coupons, pass-books, or other paper, representing an amount due for wages or earnings, not redeemed as aforesaid; and in case any person, firm, partnership, corporation, or association shall neglect or refuse to make report, required by this section, to the auditor general, on or before the first day of December of each and every year, such person, firm, partnership, corporation, or association, so neglecting or refusing, shall, besides other requirements of law, pay as a penalty into the state treasury twenty-five (25) per centum, in addition to the twenty-five (25) per centum tax imposed as aforesaid in this section, on the face value of all such orders, checks, dividers, coupon, pass-books, other paper, representing an amount due for wages or earnings, not redeemed by paying the employe or a member of his family in lawful money of the United States, within said thirty (30) days, by the person, firm, partnership, corporation, or association making, giving, or issuing the same; the honoring of paper, representing wages or earnings, by a bank is a sufficient payment: Provided, This act shall not apply to tools and blasting material, and other mine supplies, furnished by the employer to the employé, used by the employe at or about the employé's vocation; "nor to coal sold by the employer to the employé, nor to rent for houses leased from the employer and occupied by the employé:" and provided further, That this act shall not apply to moneys paid to the treasurers of the employés about coal mines, who have agreed to have a pro rata part of their earnings paid by the operator to such treasurers, who are to pay check-weighmen or check-measurers.
72 P.S. § 3281