[Amended 9-25-2007 by Ord. No. 1185, § 6]
A. The Recorder of Deeds of Montgomery County is hereby authorized and empowered to act as the collector of the taxes imposed herein and to remit such taxes to the Treasurer of the Township on a monthly basis.
B. The tax herein imposed and all applicable interest and penalties shall be administered, collected and enforced under the Act of December 31, 1965 (P.L. 1257, No. 511), as amended, known as the “Local Tax Enabling Act”; provided, that if the correct amount of the tax is not paid by the last date prescribed for timely payment, the Township, pursuant to Section 1102-D of the Tax Reform Code of 1971 (72 P.S. § 8102-D), authorizes and directs the Department of Revenue of the Commonwealth of Pennsylva nia to determine, collect and enforce the tax, interest and penalties.
C. If any part of any underpayment of tax imposed under this article is due to fraud, an amount equal to 50% of the underpayment shall be added to the tax.