(a) In addition to the remedies provided by law for the collection of tax and municipal claims, a county may proceed for the recovery and collection of any tax or municipal claim owed to the county against any owner or owners of the property owing the tax or municipal claim to the county by a civil action or other appropriate remedy. To each judgment obtained for the taxes or municipal claim, there shall be added a penalty of ten per centum, interest at the prevailing legal rate and costs of suit. Upon judgment, execution may be issued without any stay or benefit of any exemption law.

(b) The right of a county to collect unpaid taxes or municipal claims owed to the county under the provisions of this section shall not be affected by the fact that the tax or municipal claims have or have not been entered as liens in the office of the prothonotary.

(c) A civil action brought to recover unpaid taxes or municipal claims owed to the county shall be commenced within twenty years of the following:

(d) The remedy granted under this section shall be applied retroactively.