Sometimes people just need to take a deep breath and reluctantly accept something that they oppose.

For Pennsylvania residents who are unhappy about an upcoming state tax amnesty period similar to one held in 1995-96, that seems the best response to the 54 days allotted for paying back taxes without all of the usual penalties.

The amnesty period is scheduled to begin April 26.

Those who oppose the amnesty are right in thinking those who don't pay their taxes on time shouldn't be exempt from penalties and interest. The other viewpoint focuses on the positive impact that money collected during the amnesty will have on the state's troubled fiscal picture.

Under the new amnesty, delinquent taxpayers will be required to pay the full amount of taxes owed plus one-half of the interest that they otherwise would have been required to pay. Penalties will be waived.

The 1995-96 amnesty waived penalties, but required payment of all back money owed plus full interest.

It's estimated that the latest amnesty will generate an additional $190 million.

But Keystone State residents concerned about the commonwealth's fiscal picture would be thrilled if Pennsylvania could duplicate New Jersey's amnesty success of last year when a record $725 million was collected in six weeks.

But if something of that scope were to occur here, it would paint a troubling picture about tax-paying and taxpayers in this state. It would reveal that there is an inordinate amount of money not being paid on time, which only worsens the state's annual budget morass, and increases the burden on other taxpayers.

Besides waiving penalties and half of the interest charges, the upcoming amnesty will provide an incentive for taxpayers previously unknown to state officials, encouraging those taxpayers to come forward. Those taxpayers won't have to pay taxes that were due before July 2004 but will have to supply the state Department of Revenue with information it needs to tax them going forward.

An article in Monday's Butler Eagle reported that about $700 million in overdue taxes, penalties and interest were collected during the 2008-09 fiscal year and $900 million the year before that.

The article also made the point that vigilant enforcement is crucial, not only to maximize revenues but to promote respect for, and compliance with, tax laws.

Opponents of amnesty are right in noting that if used too often, tax law compliance could be undermined. To its credit, the time between Pennsylvania's two amnesties is significant.

For the commonwealth, this year's amnesty rightly carries future protections for the state, including:

• Those who reap the benefits of this year's amnesty might be required to pay the full penalties and interest that have been waived if they fall into tax delinquency within two years after this year's program.

• Once the amnesty period concludes, a special "nonparticipation penalty" of 5 percent will be levied against delinquent taxes, penalties and interest not paid in full.

• All of this year's participants will be barred from being part of any future amnesty programs.

As the recession continues to make life difficult for Pennsylvania, the commonwealth needs every dollar it is due. It also needs better spending decisions by the lawmakers and the administration elected to keep the state fiscally sound. Unfortunately, the state's elected leaders have a shaky fiscal record.

The upcoming amnesty shouldn't be necessary, but it's the better of two bad options, the other being worse fiscal straits.

So, take a deep breath and pay attention to reports coming from Harrisburg about how much money the amnesty brings in.

The more the better.