72 Pa. Stat. § 1711
If after the Department of Revenue has once been required to appoint an agent to examine the books and accounts of any county or city officer, as provided in section 903 of this act, and such county or city officer again refuses or neglects to file a return as required bysection 901 , it shall be the duty of the Department of Revenue to certify such refusal to the Attorney General, who shall thereupon institute proceedings for the purpose of ousting such delinquent officer from his office. Such proceedings shall be carried on as provided by law, and it shall be the duty of the court, upon finding that the defendant has repeatedly refused to file the returns required by section nine hundred one of this act, to oust the incumbent from his office and declare the same vacant, and, upon the entry of any such decree, the court shall certify the same to the governor, who shall revoke the commission theretofore issued to the officer, and shall fill the vacancy as provided by law.
72 P.S. § 1711