(a) Any person violating any of the provisions of Section 357.13 shall be guilty of a summary offense, and, upon conviction thereof, shall be sentenced to pay a fine of not more than three hundred dollars ($300.00) and costs of prosecution, or to undergo imprisonment of not more than thirty days, or both, in the discretion of the court.
(b) If any part of any underpayment of tax imposed by this article is due to fraud, there shall be added to the tax an amount equal to fifty percent (50%) of the underpayment.
(c) In the case of failure to record a declaration required under this article on the date prescribed therefor, unless it is shown that such failure is due to reasonable cause, there shall be added to the tax five percent (5%) of the amount of such tax if the failure is for not more than one month, with an additional five percent (5%) for each additional month or fraction thereof during which such failure continues, not exceeding fifty percent (50%) in the aggregate.
(d) The tax imposed by this article shall become a lien upon the lands, tenements, or hereditaments, or any interest therein, lying, being, and situated, wholly or in part within the boundaries of the Borough, which lands, tenements, hereditaments, or interest therein, are described in or conveyed by or transferred by the deed which is the subject of the tax imposed, assessed and levied by this article, such lien shall begin at the time when the tax under this article, is due and payable, and continue until discharged by payment, or in accordance with the law, and the Solicitor is authorized to file a municipal or tax claim in the Court of Common Pleas of Allegheny County, in accordance with the provisions of the Municipal Claims and Liens Act of 1923, 53 P.S. Section 7101 et seq., its supplements and amendments.
(e) All taxes imposed by this article, together with interest and penalties prescribed herein, shall be recoverable as other debts of like character are recovered.
(f) Council is charged with enforcement and collection of tax and is empowered to promulgate and enforce reasonable regulations for enforcement and collection of the tax. The regulations which have been promulgated by the Pennsylvania Department of Revenue under 72 P.S. Section 8101-C et seq. are incorporated into and made a part of this article.
(Ord. 2750. Passed 12-15-86.)
(Ord. 2750. Passed 12-15-86.)