Pennsylvania Statutes Title 24 P.S. Education § 584.8. Suit on collection; penalty

(a) It shall be the duty of the collector to sue for the recovery of all taxes due him, not paid when due. No suit shall be begun for unpaid taxes later than five (5) years after the date on which such taxes should have been paid. There shall be no limitation against the bringing of suit for taxes, including penalty and interest, due for years for which the taxpayer did not file any return, and there shall be no limitation against the bringing of suit for taxes, including penalty and interest, on taxable gross receipts which were not included by the taxpayer in his returns but which taxes were assessed against the taxpayer by the collector. The provisions of this subsection shall be retroactive to the tax year one thousand nine hundred fifty.

(b) If for any reason the tax is not paid when due in each year, interest at the rate of six per centum (6%) per annum on the amount of said tax and an additional penalty of one-half per centum ( 1/2 %) of the amount of the unpaid tax for each month or fraction thereof during which the tax remains unpaid after said tax becomes due, shall be added and collected by the collector: Provided, That the maximum penalty added for non-payment of the tax shall be seven per centum (7%). Where suit is brought for the recovery of any such tax, the person shall be liable for and it shall be the duty of the collector to collect, in addition to the tax assessed against such person, the costs of such collection and the interest and penalties herein imposed.