(A) If for any reason any tax return is not filed when due, a penalty equal to ten percent (10%) of the tax which would be due shall be assessed.
(B) If for any reason any tax is not paid when due, a penalty equal to ten percent (10%) of the tax which is due shall be assessed.
(C) Interest of one percent (1%) per month or fraction thereof will also be assessed on the unpaid tax.
(D) The Village may bring an action to enforce this chapter and collect any unpaid tax or penalty and interest in any court of competent jurisdiction. Each failure to collect the tax imposed hereby and each failure to pay such tax over to the Village shall constitute a separate violation. (Ord. 18-1574, 6-7-2018)