40 Pa. Stat. § 56
The taxes imposed by this act shall be collected by the Department of Revenue, and the fines and penalties provided in this act and in any other act prescribing fines and penalties, which may be imposed by the Insurance Commissioner, shall, in case of non-payment after notice from the Insurance Commissioner, be collected as taxes upon corporations or individuals are now collected by law, and, for this purpose, the Insurance Commissioner shall have all the powers now conferred by law upon the Department of Revenue in the settlement of accounts, subject however, to the approval of the Department of the Auditor General, and to the right of any party aggrieved to file a petition for resettlement, petition for review and appeal as in other cases.
40 P.S. § 56