All taxpayers subject to the payment of taxes
assessed by the Borough of Palmerton shall be entitled to a discount
of 2% from the amount of such tax upon making payment of the whole
amount thereof within two months after the date of the tax notice.
Effective for the year 1977 and thereafter,
all taxpayers who shall fail to make payment of any such taxes charged
against them for four months after the date of the tax notice shall
be charged a penalty of 10%, which penalty shall be added to the taxes
by the Tax Collector and shall be collected by him/her.