[Amended 2-8-1996 by Ord. No. 348]
Words and phrases used in this article shall
be as defined in 53 P.S. § 6913.
It shall be the duty of the Collector to collect
and receive the taxes and penalties imposed by this article for payment
over to the Township Treasurer and to enforce the provisions of this
article. It shall also be his duty in addition to keeping such records
as are now required by law or ordinance to keep a record showing the
amount received by him for each taxpayer and the date of such receipts.
All taxes imposed by this article remaining
unpaid after they become due shall bear interest in addition to the
amount of the unpaid tax at the rate of 6% per year, and the persons
upon whom said taxes are imposed shall be further liable to a penalty
of one-half of one per centum (1/2 of 1%) of the amount of the unpaid
tax for each month or fraction of a month for the first six months
of nonpayment.
All taxes imposed by this article, together
with all interest and penalties, shall be recoverable by the Township
Solicitor as other debts of like amount are recoverable, in addition
to the powers of collection possessed by the Collector.
[Amended 2-8-1996 by Ord. No. 348]
Any person who shall fail, neglect or refuse to make any return required by this article, or any employer who shall fail, neglect or refuse to deduct the tax from the employees at the source and pay all the same to the Collector as required by this article, or any taxpayer who shall fail, neglect or refuse to pay the tax, penalties and interest imposed by this article, or any person who shall refuse to permit the Collector or any agent duly authorized by him to examine said person's books, records and papers, or who shall knowingly make any incomplete, false or fraudulent return, or who shall attempt to do anything whatever to avoid the full disclosure of the amount of earnings or profits to the payment of the whole or any part of the tax, shall be guilty of violation of this article and, upon conviction, shall be punishable as provided in Subdivision IX of 53 P.S. § 6913 and §
172-8 of this article. Such fine or penalty shall be in addition to any other penalty imposed by any other section of this article. The failure of any employer or any taxpayer to receive or procure a return form shall not excuse him from making a return.
This Article shall not apply to any person or
property as to whom or which it is beyond the legal power of the township
to impose the tax or duties herein provided for.