A. Suits for collection of tax are hereby authorized and interest and penalties shall be imposed as provided in § 13(VII) and (VIII) of the Enabling Act.
B. The failure of any person to receive or procure forms required for making the declaration or returns required by this Part shall not excuse him from making such declaration or return.
C. Notwithstanding prior mention in this Part, for convenience of reference only, of specific subsections of § 13 of said Act, all provisions of the entire § 13 of said Act, except optional provisions specifically excluded in § 549-203Bof this Part, are hereby incorporated into this Part by this reference as required by the Enabling Act. Any provisions which any future supplements to or amendments of the Enabling Act may require to be included in or construed to be a part of any tax on earned income or net profits, or any ordinance levying the same, shall automatically become a part of this Part upon the effective date of such supplement or amendment, without the need for formal amendment of this Part by the Council of the City of Reading.