The Tax Collector of real estate taxes for the
Township of Whitehall, County of Lehigh, Commonwealth of Pennsylvania,
shall, commencing with the taxable year beginning January 1, 1979,
and each year thereafter, impose a penalty of 10% on all taxpayers
who shall fail to make payment of any real estate taxes which remain
due and unpaid for four months after the date of the tax notice, said
penalty shall be added to the taxes due and shall be collected by
the Tax Collector.