In addition to interest as provided in Section 880.23, surcharges based on the unpaid tax are imposed as follows:
(A) For failure to file a return, 8% per year, but not less than $25;
(B) For failure to pay taxes, including estimated payments, when due, other than taxes withheld, 8% per year with a minimum penalty of not less than $25; and
(C) For failure to remit taxes withheld from employees, 10% per month or fraction thereof, but the accumulated surcharge shall not exceed 50% upon any unpaid amount and shall not be less than $25.
(Ord. 19-85, passed 3-18-1985; Ord. 108-10, passed 9-7-2010)