In addition to interest as provided in Section 171.1501 hereof, penalties based on unpaid tax totaling at least five dollars ($5.00) are hereby imposed as follows:
(a) For failure to pay taxes due other than taxes withheld: one-half percent (.5%) per month or fraction thereof.
(b) For failure to remit taxes withheld from employees; three percent (3%) per month or fraction thereof.
(Ord. 2492. Passed 1-20-88.)