Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 5967. Penalty on seated lands returned for nonpayment of taxes

From and after the passage of this act, when seated lands shall be returned for non-payment of taxes, the collector of taxes or other person making such return shall add to the amount of each item of tax, for which the same is returned, five per centum thereof, which shall be recovered or collected along with said taxes, as the same are now recovered or collected by law, and when so recovered and collected, the said five per centum shall be paid to the collector of taxes or other person making such return.