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(A) Taxes collected from a service user which are not remitted to the Director of Finance on or before the due dates provided in this chapter shall be delinquent.
(B) Penalties for delinquency in remittance of any tax collected or any deficiency determination pursuant to this chapter shall attach to, and be paid by, the person required to collect and remit at the rate of 15% of the total tax collected or imposed by this chapter.
(C) The Director of Finance is hereby empowered to impose additional penalties upon persons required to collect and remit taxes under the provisions of this chapter for fraud or negligence in reporting or remitting at the rate of 15% of the amount of the tax collected or as recomputed by the Director of Finance.
(D) Every penalty imposed under the provisions of this section shall become a part of the tax required to be remitted.
('86 Code, § 5.71.070) (Ord. 3928, passed - - )