(a) The income tax officer may sue in the name of the Borough for the recovery of taxes due and unpaid under this article.
(b) Any suit brought to recover the tax imposed by this article shall be begun within three years after such tax is due, or within three years after the declaration or return has been filed, whichever date is later: Provided, however, that this limitation shall not prevent the institution of a suit for the collection of any tax due or determined to be due in the following cases:
(1) Where no declaration or return was filed by any person although a declaration or return was required to be filed by him under provisions of this article, there shall be no limitation.
(2) Where an examination of the declaration or return filed by any person, or of other evidence relating to such declaration or return in the possession of the officer, reveals a fraudulent evasion of taxes, there shall be no limitation.
(3) In the case of substantial understatement of lax liability of twenty-five percent (25%) or more, and no fraud, suit shall be begun within six years.
(4) Where any person has deducted taxes under the provisions of this article and has failed to pay the amounts so deducted to the officer, or where any person has willfully failed or omitted to make the deductions required by this section, there shall be no limitation.
(5) This section shall not be construed to limit the governing body from recovering delinquent taxes by any other means provided by this Act.
(c) The officer may sue for recovery of an erroneous refund provided such suit is begun two years after making such refund except that the suit may be brought within five years if it appears that any part of the refund was induced by fraud or misrepresentation of material fact.
(Ord. 940. Passed 11-28-66.)