(a) If, for any reason the transfer tax is not paid when due, interest at the rate of six percent per year on the amount of said tax, and an additional penalty of one-half of one percent 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 cost of collection and the interest and penalties herein imposed.
(b) The transfer tax when due and unpaid, together with all interest and penalties thereon, shall be a lien in favor of the Borough on the real estate or interest in the real estate which is described in the document on which the tax is imposed, and upon any other property, both real and personal, of the person failing to pay the tax due, after said lien has been entered and docketed of record by the Prothonotary of Delaware County in accordance with the Municipal Claims and Tax Liens Law.
(c) If any part of any underpayment of tax imposed by this chapter is due to fraud, there shall be added to the tax an amount equal to fifty percent of the underpayment.
(d) The tax imposed by this chapter shall be collected and enforced in accordance with The Local Tax Enabling Act, being the Act of December 31, 1965, P.L. 1257, as amended. The Borough Solicitor is authorized to pursue any and all remedies available by law for collection of the tax, and all such remedies shall be cumulative and not exclusive.
(Ord. 851. Passed 10-11-88.)