It shall be unlawful for any person or persons, copartnership, unincorporated association, limited partnership, joint-stock association, or corporation whatsoever, in loaning money at interest to any person or persons, whether such loans be secured by bond and mortgage or otherwise, to require the person or persons borrowing the same to pay the tax imposed thereon by the first section of this act; and, in all cases where such tax shall have been paid by the borrower or borrowers, the same shall be deemed and considered usury, and be subject to the laws governing the same.
72 P.S. § 4882