Section 5. Assessment and Payment of Tax.--Every vendor, at the time of making the return required under section four, shall compute and pay to the department the tax due to the Commonwealth by him for the preceding six months' period. The amount of all taxes imposed under the provisions of this act shall be due and payable at the time the return for such six months' period is required to be filed with the department by this act: Provided, however, That any vendor may, on or before the first day of April, one thousand nine hundred and thirty- three, pay one-half of such tax concurrently with the filing of such report, and may pay the remaining one-half of the said tax in a single instalment on or before the fifteenth day of May, one thousand nine hundred and thirty-three, but the amount of the tax not paid on or before the first day of April, one thousand nine hundred and thirty-three, shall bear interest at the rate of six per centum per annum until the fifteenth day of May, one thousand nine hundred and thirty-three, and twelve per centum per annum thereafter.
(5 amended May 18, 1933, P.L.808, No.126)