(a) Original Delinquency. Any operator failing to remit any tax imposed by this Chapter within the time required shall pay a penalty equal to ten percent (10%) of the amount of the tax, in addition to the tax itself.
(b) Continued Delinquency. Any operator failing to remit any delinquent remittances on or before a period of thirty (30) days following the date on which the remittance first became delinquent shall pay an additional delinquency penalty equal to ten percent (10%) of the amount of the tax and previous penalty in addition to the tax and the ten percent (10%) penalty first imposed.
(c) Fraud. If the Director of Finance determines that the nonpayment of any remittance due under this Chapter is due to fraud, a penalty equal to twenty-five percent (25%) of the amount of the tax shall be added thereto in addition to the penalties stated in (a) and (b) above.
(d) No penalty provided under this section shall be imposed during the pendency of any hearing or appeal.
(e) In cases where returns were filed in good faith, and an assessment has been paid within the time prescribed by this Chapter or where otherwise allowed within the Director of Finances' discretion, then the Director may abate any charge of penalty or interest or both.
(Ord. 2019-28. Passed 4-1-19.)