All taxpayers subject to the payment of taxes shall be entitled
to a discount of at least 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. 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 which shall be added
to the taxes by the Tax Collector and be collected by him.