Section 8102-D - Administration(a) The tax authorized under this article shall be administered, collected and enforced under the act of December 31, 1965 (P.L. 1257, No. 511), known as "The Local Tax Enabling Act," provided, however, that, if the correct amount of the tax is not paid by the last date prescribed for timely payment as provided for in section 1102-C, the department may determine the tax, interest and penalty as provided for in section 1109-D and may collect and enforce the tax, interest and penalty in the same manner as tax, interest and penalty imposed by Article XI-C. (b) Whenever a declaration is required to be filed under Article XI-C, a declaration is also required to be filed under this article.1971, March 4, P.L. 6, No. 2, § 1102-D, added 1986, July 2, P.L. 318, No. 77, § 17, imd. effective. Amended 2005, July 7, P.L. 149, No. 40, § 11, imd. effective.