All taxpayers assessed by the borough for the payment of property tax and per capita tax, who fail to make payment of any such taxes charged against them for four months after the date of the tax notice, shall be charged a penalty of 10% on the total of said owed taxes, which penalty shall be added to the taxes by the Tax Collector and be collected by him or her.
(1980 Code, Ch. 25, Part 4, § 102) (Ord. 1092, passed 12-27-1979, § 2) Penalty, see § 37.999