the fee, an assessment of the amount owed may be made at any
time.
§ 2806. Enforcement.
(a) Assessment.--The commission shall assess interest on a
delinquent fee at a rate determined under by the commission.
(b) Penalty.--In addition to the assessed interest under
subsection (a), if an operator fails to make timely payment of
the fee, a penalty in the amount of 5% of the amount of the fee
shall be added to the amount of the fee due if failure to file a
timely payment is for not more than one month, with an
additional 5% penalty for each additional month, or fraction of
a month, during which the failure continues, not to exceed 25%
in the aggregate.
(c) Timely payment.--If the commission determines that an
operator has not made a timely payment of the fee, the
commission shall send written notice of the amount of the
deficiency to the operator within 30 days from the date of
determining the deficiency.
(d) Remedies.--The remedies provided under this chapter are
in addition to any other remedies provided by law or in equity.
(e) Lien.--
(1) Fines, fees, interest and penalties shall be
collectible as authorized by law for the collection of debts.
(2) If the operator liable to pay an amount neglects or
refuses to pay the amount after demand, the amount, together
with costs, shall be a judgment in favor of the Commonwealth
upon the property of the operator, but only after the
judgment has been entered, docketed and recorded by the
prothonotary of the county where the property is situated.
(3) The Commonwealth shall transmit to the
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