Pennsylvania officials say lists of tax scofflaws will be published as part of the tax amnesty program currently under way in the state.

"We've found that public embarrassment actually works well," said Stephanie Weyant, a spokeswoman for the state Department of Revenue. "It has been a successful enforcement tool."

While that planned action is an acceptable component of the amnesty initiative, before publishing the names of suspected tax deadbeats, the department must ensure that its information is correct.

If the department has been so lax over the years in putting pressure on those who have failed to pay their taxes, the question becomes whether the department has kept its delinquent taxpayer records fully up to date.

During the 54-day amnesty period, all penalties and half the interest will be waived for businesses and individuals who pay off delinquent taxes accrued through June 2009. Participants will be barred from future amnesty programs, and those who again become delinquent within two years after the conclusion of this program might be responsible to pay the full penalties and interest that now are being waived.

In addition, there will be a 5 percent penalty levied against delinquent taxes, penalties and interest not paid in full after the amnesty period ends.

News coming out of Harrisburg during the past week reported a "torrent" of calls from people wanting to take advantage of the amnesty program, prompting the Rendell administration to nearly triple the number of people answering telephones.

The administration is counting on the amnesty bringing in at least $190 million, the amount that was plugged into the 2009-10 state budget. But with the administration estimating that the state is owed about $2.1 billion in back taxes from more than 1 million businesses and individuals, the potential for a much larger collection is possible.

The plan to publish names of delinquent taxpayers is one good way to apply pressure on those who owe money to the state. However, over the years, the department routinely should have been publishing deadbeat taxpayers' names after the delinquency extended beyond three years.

That is a procedure that should be implemented for the future.

The main function of the Revenue Department is to collect the money that the state is due. Why the state has been remiss in that responsibility is a question all people who comply with the state's tax laws should be asking.

A tax amnesty program in New Jersey, upon which Pennsylvania's is based, brought in $725 million last year.

What a help it would be toward easing the state's fiscal problems if the Keystone State's program were to be such a major success.

Pennsylvania residents who year after year pay their taxes have a right to know who isn't living up to their obligation.