(b) Surcharge.— The amount of any balance or shortage or of any expenditure of a kind, or made in a manner prohibited or not authorized by statute which causes a financial loss to the county shall be a surcharge against any officer against whom the balance or shortage appears or against whom by vote, act or neglect permitted or approved the expenditure. The following apply:

1. (1) An elected or appointed official of a county shall not be surcharged for an act, error or omission in excess of the actual financial loss sustained by the county.
2. (2) The imposition of a surcharge shall take into consideration as its basis the results of the act, error or omission and the results had the procedure been conducted strictly according to law.

3. (3) The provisions limiting the amount of any surcharge shall not apply to:

   1. (i) Cases involving fraud or collusion on the part of officers.
   2. (ii) A penalty inuring to the benefit of or payable to the Commonwealth.

(c) Judgment and execution on judgment.—

1. (1) The amount of a balance and of an express surcharge found in a report under subsection (a) shall, if no appeal is taken or after an appeal has been finally determined in favor of the county or the Commonwealth, be entered by the prothonotary as a judgment against the officer.
2. (2) The Commonwealth or the county, as the case may be, may execute a final judgment under this section against the property of the defaulting officer in accordance with law and rule of court.