(A) Taxes collected from a service user which are not remitted to the Tax Administrator on or before the due dates provided in this subchapter are delinquent.
(B) Penalties for delinquency in remittance of any tax collected shall attach to and be paid by the person required to collect and remit at the rate of 15% of the total tax collected and not remitted on or before the due dates provided in this subchapter.
(C) The Tax Administrator shall have the power to impose additional penalties upon persons required to collect and remit taxes under the provisions of this subchapter for fraud or negligence in reporting or remitting at the rate of 15% of the amount of tax collected or as recomputed by the Tax Administrator.
(D) Every penalty imposed under the provisions of this section shall become a part of the tax required to be remitted.
('83 Code, § 3.32.160) (Ord. 908, passed - -85)