For each one to 30 day period the report and the tax, or either, is past due, there shall be added as a penalty 2% of the tax due. There is a minimum penalty of $10 regardless of the amount of tax due, if any.
(Ord. , passed , Am. Ord. 737, passed 11-27-01; Am. Ord. B2005-23, passed 7-26-05)