(A) All taxes imposed by this subchapter, together with all interest and penalties, shall be recoverable by action at law in the name of the township as other debts of like amount are recoverable.
(B) If for any reason the tax is not paid when due, interest at the rate of 6% per annum on the amount of said tax, and an additional penalty of 0.5% of the amount of the unpaid tax for each month or fraction thereof during which the tax remains unpaid, shall be added and collected. Where suit is brought for the recovery of any such tax, the person liable therefor shall, in addition, be liable for the costs of collection and the interest and penalties herein imposed.
(C) A late filing fee of $2 will be assessed to all residents failing to file their return by the April 15 deadline.
(D) In addition to the late filing fee of $3 for costs will be assessed to all delinquent taxpayers, with the first notice mailed to them following the April 15 deadline for failure to file their return.
(1987 Code, § 114-51) (Ord. 13-86, passed 12-2-1986; Ord. 1-87, passed 2-3-1987)