187.23  PENALTIES ON UNPAID TAX.
    In addition to interest as provided in Section 187.22, penalties based on the unpaid tax or installments of estimated tax are hereby imposed as follows:
   (a)    For failure to pay taxes or estimated taxes due, other than taxes withheld: ten percent per annum, but not less than twenty-five dollars ($25.00);
   (b)    For failure to remit taxes withheld from employees: ten percent per month  or fraction thereof, but accumulated penalty shall not exceed fifty percent upon any unpaid amount and shall not be less than twenty-five dollars ($25.00).
      (Ord. 1981-47. Passed 4-27-81.)