(A) Interest.
(1) If any tax required under this chapter is not paid within the time herein specified or within the approved extension period thereof, the operator shall pay a penalty equal to 10% of the amount unpaid, in addition to the tax due and owing.
(2) Any tax, required under this chapter, not paid within the 45 days after the end of the month in which the taxes were collected, together with any penalty provided herein, shall bear interest at the rate of 8% per annum to begin accrual at the time the tax was required to be paid. Any interest and penalty shall be added to the tax and be collected as part thereof.
(‘81 Code, § 9-28)
(B) Violations. It shall be unlawful for any operator to fail to comply with any provision of this chapter, or make any false, or fraudulent return.
(‘81 Code, § 9-29)
(Ord. 618, passed 6-27-96; Am. Ord. 922, passed 7-28-11) Penalty, see § 10.99