(A) Original delinquency. Any operator who fails to remit any portion of any tax imposed by this subchapter, within the time required, shall pay a penalty of 10% of the amount of the tax, in addition to the amount of the tax.
('83 Code, § 3.28.080)
(B) Continued delinquency. Any operator who fails to remit any delinquent remittance on or before a period of 30 days following the date on which the remittance first became delinquent, shall pay a second delinquency penalty of 10% of the amount of the tax in addition to the amount of the tax and the 10% penalty first imposed.
('83 Code, § 3.28.090)
(C) Fraud. If the City Manager determines that the nonpayment of any remittance due under this chapter is due to fraud, a penalty of 25% of the amount of the tax shall be added thereto in addition to the penalties stated in divisions (A) and (B).
('83 Code, § 3.28.100)
(D) Interest. In addition to the penalties imposed, any operator who fails to remit any tax imposed by this subchapter shall pay interest at the rate of 0.5% per month or fraction thereof on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent until paid.
('83 Code, § 3.28.110)
(E) Merged with tax. Every penalty imposed and such interest as accrues under the provisions of this division shall become a part of the tax required to be paid in this subchapter.
('83 Code, § 3.28.120) Penalty, see § 35.999