The failure to file the tax return, or to pay any tax when due, is a violation of this chapter for which the tax payer shall be fined $100, and an additional sum of $10 per day for each day the return is past due, or the tax is unpaid after it is due, with a maximum fine of $250; provided, however, each month shall be deemed a separate violation.
(Ord. 12-11-06F, passed 6-11-2012; Ord. 15-08-06A, passed 6-12-2015)