(A) Collection of tax. The tax will be collected from taxpayers and employers by the Tax Officer. The Tax Officer is authorized to file an action in the name of the borough for the recovery of taxes due to the borough and unpaid. Nothing in this section shall affect the authority of the borough to file an action in its own name for collection of taxes under the Local Tax Enabling Act.
(B) Criminal complaints for violations. The Tax Officer is authorized to file criminal complaints on behalf of the borough for violation of this subchapter or the Local Tax Enabling Act. Nothing in this section shall affect the authority of the borough to file a criminal complaint on it own behalf for violation of this subchapter or the Local Tax Enabling Act.
(Ord. 253-2011, passed 8-1-2011)