(a) Every resident, upon attaining eighteen years of age and every person eighteen years of age or over, becoming a resident of the Borough, shall, within twelve months after the happening thereof, notify the County Assessor, 415 Allegheny County Office Building, Pittsburgh, Pennsylvania, or the Secretary of the Borough or their appointees, of his or her becoming of age or of becoming a resident of the Borough.
(b) Any person failing, within such period, to notify the above-named individuals of the address at which he resides, shall, in addition to the tax levied by the Borough, be liable to a penal sum equal to the tax.
(Ord. 2144. Passed 4-19-82.)