[Ord. No. 232, 3/14/1977]
1. 
From and after the effective date of this Part all taxes levied and assessed by the Borough of Elizabethville shall carry discounts and penalties as follows:
A. 
If payment is made within two months from date of statement, a discount of 2% shall be given.
B. 
If payment is made after two months and before four months from date of statement, the face amount thereof is payable.
C. 
If payment is made after four months and before six months from date of statement, a penalty of 5% shall be payable.
D. 
If payment is made after six months from date of statement, a penalty of 10% shall be payable.