§ 99-37. Collection agent; fine for noncompliance.

A. 

As provided in 16 P.S. § 11011-6, the Recorder of Deeds of Lancaster County shall be the collection agent for this tax, without compensation from the municipality.

B. 

In order to ascertain the amount of taxes due when the property is located in more than one political subdivision, the Collector shall not accept for recording any document unless it is accompanied by a statement of value showing what taxes are due each political subdivision.

C. 

On or before the 10th day of each month, the Collector shall pay over to the municipality all taxes collected under this article, less 2% for use of the county, and shall also provide a report containing the information required by the Commonwealth of Pennsylvania in reporting collections of the Pennsylvania realty transfer tax. The two-percent commission shall be paid to the county.

D. 

In accordance with Act 77-1986, any Recorder of Deeds who shall record any document upon which tax is imposed under this article without payment of tax as required under this article as is indicated in the document or accompanying statement of value shall, upon summary conviction, be sentenced to pay a fine of $50 and costs of prosecution.

Editor's Note: See 72 P.S. § 8110-C.