(A) When any seller shall fail to make any report or remit the tax required by this subchapter there shall be imposed, in addition to any other penalties provided in this section, a specific penalty to be added to the tax in the amount of 10%; provided, however, that in no case shall the penalty be less than $10, and the minimum penalties shall apply whether or not any tax is due for the period for which the report was required.
(B) Interest shall accrue at the rate of 10% per annum which shall be computed on the taxes and penalty commencing 30 days from the date the report or remittance is due.
(1997 Code, § 62-116) (Ord. passed 6-8-2004
; Am. Ord. passed 5- -2022)
Penalty, see § 10.99