Any person who fails to make a payment covered by section 9 of the act of April 9, 1929 (P.L. 343, No. 176), known as "The Fiscal Code," by a method prescribed in that section shall in addition to any other penalty, interest or addition provided by law, be liable for a penalty of three per cent of the total tax due, not exceeding one thousand dollars ($1,000).
72 P.S. § 10003.7