(A) If any tax levied or assessed by this article becomes delinquent, the person or entity responsible and liable for such tax shall pay a penalty equal to 10% of the unpaid tax and interest on such unpaid tax and penalty shall accrue at the rate of 1.5% per month on the unpaid balance from the date of delinquency.
(B) The city may bring a civil suit to enforce payment of any past due tax levied or assessed pursuant to this article in addition to conviction hereunder.
(Prior Code, § 20-163) (Ord. 2000-835, passed 8-21-2000)