Section 3. (a) Any city of the first class and any school district of the first class may transmit to the prothonotary of its county a certified record of the self-assessed tax of any taxpayer who fails to--
(1) Compute and file a self-assessed tax return when required to do so, or
(2) Pay any or all of the declared amount due, or
(3) Compute correctly or understates the amount of the self-assessed tax due.
(b) Every certified record shall contain the name of the taxpayer, his address, the specific self-assessed tax involved, amount of the tax due, penalty and interest thereon, and the year for which the said tax has been levied.