Section 2
SEC. 2. Section twenty of Act Numbered Three hundred twenty-four of the legislative council is hereby amended to read as follows: "SEC. 20. The real property tax for each calendar year shall be payable at any time within the three months period thereof ending May thirty-first. Such tax levied upon real property situate within any municipality in any province of the department shall be payable to and collected by the deputy of the provincial treasurer within each municipality, and levied upon property situate without the limits of a municipality shall be payable to and collected by the deputy of aforesaid treasurer at the most conveniently situated municipality of the province wherein such property is situate or by such deputy anywhere within the province and shall be deemed to be delinquent on and after the first day of June of each year. Failure to so pay the same within the period specified shall subject the delinquent taxpayer during the first six months after inception of delinquency to a penalty of twenty per centum of the amount of the original tax due, and thereafter to a penalty of forty per centum of the amount of the original tax due, to be collected and accounted for in the same manner as the original tax."