(A) The Tax Collector or other agent designated by the borough may sue for the recovery of taxes due and unpaid under this subchapter.
(B) (1) If for any reason the tax is not paid when due in each year, interest at the rate of 6% per annum on the amount of said tax, and an additional penalty of 1% per annum of the amount of the unpaid tax for each month or fraction thereof during which the tax remains unpaid shall be added and collected.
(2) 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 interest and penalties herein imposed.
(2006 Code, § 24-511) (Ord. 77-5, passed 12-27-1979, § 11; Ord. 2006-3, passed 7-10-2006) Penalty, see § 36.999