Municipal claims filed upon the assessment for amounts remaining unpaid for improvements to real estate shall upon filing have added thereto a penalty of five percent (5%) of the amount of the claim. Municipal claims filed upon the failure to pay for services rendered or provided shall upon filing have added thereto a penalty of ten percent (10%) of the amount of the claim. In addition, upon collection of any municipal claim, there shall have added thereto interest on the claim and penalty at the rate of ten percent (10%) per annum from the date of the filing of the lien or the completion of the work, whichever shall last occur; except where a municipal claim is filed arising out of a project financed by the issuance of township bonds, interest shall be collectible at the rate of interest paid on the bonds, or at the rate of twelve percent (12%) per annum, whichever is less.