Section 2. Penalty for refusal or neglect
Any officer who shall refuse or neglect, for the period of ten days after the same shall become due, to make the return and payment as required by the preceding section of this act shall forfeit his fees and commissions on the whole amount of money collected during the month, and shall be subject to a penalty of ten per centum which shall be added to the amount of the tax found due. 1893, May 24, P.L. 125, SEc. 2.