If any tax owing hereunder is not paid when due, 10% of the amount of the unpaid tax shall be added and collected as an initial penalty for nonpayment or underpayment of the tax and a penalty shall accrue from the date due at the rate of 1% per month or fractional part of a month, on the amount of the tax which is not paid or is underpaid until the tax is paid in full. If any part of the nonpayment or underpayment of tax is due to fraud, there shall be added to the tax an amount equal to 50% of the nonpayment or underpayment. If the borough files suit to collect the amount of any tax not paid or underpaid, any person liable for payment of the tax shall also be liable for paying reasonable attorney fees and costs incurred by the borough in the litigation.
(2006 Code, § 24-613) (Ord. 5/7/2001, passed 5-7-2001, § 14) Penalty, see § 35.999