The Tax Collector shall demand, receive and collect
from all corporations, associations, companies, firms, or individuals
employing persons owing delinquent per capita tax or whose spouse
owes delinquent per capita tax or having in possession unpaid commissions
or earnings belonging to any persons or persons owing delinquent per
capita tax or whose spouse owes delinquent per capita tax upon the
presentation of a written notice and demand under oath of affirmation
containing the name of the taxable person or the spouse thereof and
the amount of tax due. Upon the presentation of such written notice
and demand, it shall be the duty of any such corporation, association,
company, firm or individual to deduct from the wages, commissions,
or earnings of such individual employees, then owing, or that shall
within 60 days thereafter become due, or form any unpaid commissions
or earnings of any such taxable person in its or his possession, or
that shall within 60 days thereafter come into its or his possession
a sum sufficient to pay the respective amount of the delinquent per
capita tax and costs shown upon the written notice or demand and to
pay the same to the Tax Collector within 60 days after such notice
shall have been given. Such corporation, association, firm or individual
shall be entitled to deduct from the monies collected, from each employee,
the costs incurred from the extra bookkeeping necessary to record
such transactions, not exceeding 2% of the amount of money so collected
and paid over to the Tax Collector. Upon the failure of any such corporation,
association, company, firm or individual to deduct the amount of such
taxes or to pay the same over to the Tax Collector, less the cost
of bookkeeping involved in such transaction, as herein provided, within
the time hereby required, such corporation, association, company,
firm or individual shall forfeit and pay the amount of such tax for
each such taxable person whose taxes are not withheld and paid over,
together with a penalty of 10% added thereto, to be recovered by an
action of assumpsit in a suit to be instituted by the Tax Collector,
in the name of the Township, or by the proper authorization of the
Township, as debts of like amount are now by law recoverable, except
that such person shall not have the benefit of any stay of execution
or exemption law.