3-23-6: PENALTIES:
   (A)   If the tax due pursuant to this chapter is not paid on or before the due date of the return required to be filed by the person responsible for the payment of the tax, such person shall, in addition to the tax, be liable for a penalty equal to five percent (5%) of the tax due for each month or part thereof until such tax and penalty is paid in full. The penalty imposed hereby shall be assessed and collected in the same manner as the tax imposed under this chapter.
   (B)   Any person responsible for filing a tax return and paying tax pursuant to this chapter who shall fail to file the required tax return on or before the due date thereof, whether or not the tax is paid therewith, shall be liable for penalty in the amount of ten dollars ($10.00) per day for each day that such tax return is late, and each day shall constitute a separate offense for purposes hereof. (Ord. 1767, 9-16-2003)