All taxes imposed and all moneys withheld or required to be withheld by employers under the provisions of this chapter and remaining unpaid after they become due shall bear interest at the rate of one-half of one percent (.5%) per month or fraction thereof, provided that the taxes imposed and moneys withheld or required to be withheld total five dollars ($5.00) or more.
(Ord. 2492. Passed 1-20-88.)