The Pennsylvania Department of Revenue this week will start sending penalty assessments to 44,000 delinquent taxpayers who failed to participate in the 2017 tax amnesty program that ran for 60 days, between April 21 and June 19, the department said. The program, which resulted in the payment of $126 million in delinquent taxes by 35,430 taxpayers, waived penalties and half the interest.

In total, approximately $36.4 million in interest, penalties, and fees were waived, the state said. Including the discount, the state collected $16.9 million in interest, for total collections of $142.9 million. After subtracting administrative costs, the revenue department netted $130.4 million for the state.

"Individuals and businesses that failed to take advantage of the program will be assessed a 5 percent penalty on their unpaid amnesty eligible delinquencies, as the law requires," revenue Secretary Dan Hassell said in a news release. "The department is taking the appropriate steps to ensure that delinquent taxpayers are aware of their outstanding liabilities and the additional penalties they now face."