If for any reason the tax is not paid when due
interest at the rate of 6% per annum on the amount of said tax and
an additional penalty of 1/2 of 1% of the amount of the unpaid tax
for each month or fraction thereof during which the tax remains unpaid
shall be added and collected. Where suit is brought for the recovery
of any such tax, the person liable therefor shall, in addition, be
liable for all costs of collection and for interest and penalties
herein imposed.
This article shall not apply to personal property
or persons to whom or which is beyond the legal power of the Township
of Worcester to impose the tax herein provided or the net profits
of any institution, organization, trust, association or foundation
operated for public, religious, educational or charitable purposes,
provided that this section shall not operate to relieve or exempt
any such entity from collection at the source of earned income of
its employees and remittance of such collections to the Earned Income
Tax Collector.