It's laudable that Pennsylvania is planning tougher pursuit of tax evaders, now that the 54-day tax amnesty period has ended.

But a logical question is why the state hasn't relentlessly pursued such individuals and businesses all along. According to Gov. Ed Rendell, about $2.1 billion in delinquent taxes are owed to the state, about $550 million of which officials believe can be tracked down and collected.

In discussing the results of the amnesty program and what lies ahead, Rendell said he would ask the General Assembly for $2.3 million to pay for the hiring of approximately 40 tax-collection agents who, he estimated, would help the state recoup $30 million a year.

The $2.3 million would be a good investment if it helped reach the governor's projection on future delinquent collections.

The tax amnesty program, which concluded last month, collected $261 million in delinquent revenue, exceeding the $190 million that the effort was expected to bring in. Rendell said the single largest payment made was $12 million in corporate taxes.

While a belated, ongoing delinquent tax effort using newly hired agents will be welcome, the state's announcement of additional late-tax collection efforts should serve as a wake-up call to still-delinquent taxpayers.

In August, the state will begin publishing the identities online of all tax delinquents who have liens against them, including personal and corporate income tax liens filed as of July 1, 2009. Up to now, the state only has published the identities of businesses with sales and employer withholding tax liens against them.

Rendell also said the Revenue Department would intensify efforts to garnish wages of those who owe back taxes, and hold corporate officers personally accountable for taxes their businesses owe.

Meanwhile, criminal prosecutions by the attorney general's office are being contemplated.

In the wake of a successful tax amnesty program in New Jersey, Pennsylvania officials devised a program for this state as the commonwealth's 2010-11 revenue situation became more and more ominous.

In exchange for coming forward during the 54-day collection initiative, delinquent taxpayers were not required to pay penalty fees, and only half of the interest they owed.

About 60,000 individuals and business owners recognized how good of a deal that was and came forward to pay the back taxes that they owed.

Those who didn't come forward during the amnesty period will see a 5 percent penalty on existing tax delinquencies, according to Rendell. In addition, there will be the promised stepped-up pursuit of the money owed.

While the report on what the amnesty program achieved should be viewed in a positive way by those who always pay their taxes on time, the nagging question of why the state was so lax in pursuing delinquent taxpayers prior to the amnesty effort should linger.

Over the years, someone dropped the ball on delinquent taxes, and the biggest culprits are the governor's office and the Legislature.