Penalties and interest equal to those authorized by UCA §§ 59-1-401 and 59-1-402, as amended, or successor code sections or regulations, shall be imposed on any person or entity who:
(A) Is required to pay the tax as set forth herein or by statute; and
(B) Does not remit the tax to the collecting agent within the time prescribed by law.
(Ord. 2019-1, passed - -2019)