151.44 PENALTIES ON UNPAID TAX.
   In addition to interest as provided in § 151.44 here of, penalties based on the unpaid tax are hereby imposed as follows:
   (a)   For failure to pay taxes due - other than taxes withheld; ten percent per annum or fraction thereof.
   (b)   For failure to remit taxes withheld from employees; ten percent per month or fraction thereof.
      (Ord. 512. Passed 12-15-69.)