Pennsylvania Statutes Title 53 P.S. Municipal and Quasi-Municipal Corporations § 16138. Interest and penalties

(a) Any vendor who fails to pay over to the Tax Collector any amount of tax due on or before the last date prescribed for payment shall pay interest on such amount at the rate of one-half of one per cent per month or fraction thereof from such last date to the date paid, without regard to any extension of time for payment.

(b) Any vendor who fails to pay over to the Tax Collector any amount of tax due on or before the last date prescribed for payment, shall be liable to pay a penalty of one per cent per month or fraction thereof from such last date to the date paid.

(c) The interest and penalties provided for in this section shall be added to the tax assessed and collected at the same time, in the same manner, and as part of the tax.