Section 6924.705 - Collection of taxes by suit(a) Each taxing district or person, public employe or private agency designated by the taxing district under Chapter 3 and each tax officer under Chapter 5 shall have power to collect unpaid taxes from the persons owing such taxes by suit in assumpsit or other appropriate remedy. Upon each such judgment, execution may be issued without any stay or benefit of any exemption law. The right to collect unpaid taxes under the provisions of this section shall not be affected by the fact that such taxes have been entered as liens in the office of the prothonotary, or the fact that the property against which they were levied has been returned to the county commissioners for taxes for prior years.(b)(1) All taxes deducted and withheld from employes pursuant to this chapter or under cover of this chapter, plus any penalties and interest with respect thereto, shall constitute a trust fund for the political subdivision and shall be enforceable against such employer, his representative or any other person receiving any such fund.(2) When suit is brought for the recovery of any such tax, the person liable therefore shall, in addition, be liable for the costs of collection and the interest and penalties herein imposed.1965, Dec. 31, P.L. 1257, § 21 [53 P.S. § 6921]. Amended 2004, Nov. 30, P.L. 1520, No. 192, § 3, effective in 60 days [Jan. 31, 2005]. Renumbered as § 705 and amended 2008, July 2, P.L. 197, No. 32, § 29, imd. effective.