All taxpayers who shall fail to make payment of any taxes charged
against them by the Borough of Akron pursuant to the Act of May 25,
1945 (P. L. 1050, No. 394), known as the "Local Tax Collection Law"
for four months after the date of the tax notice forwarded to such
taxpayers, shall be charged a penalty of 10%, which penalty shall
be added to the taxes by the Tax Collector and be collected by him.