3-4-220 Negligence or wilfulness penalty.

   A.   If a tax ordinance does not impose a penalty for negligent or wilful failure to pay or remit the tax imposed by the ordinance, then a penalty equal to 25 percent of the tax due and unpaid shall apply if the taxpayer or tax collector negligently or wilfully failed to pay or remit the tax.

   B.   This penalty may apply in addition to any late penalty provided by Section 3-4-200 of this chapter but will not apply if a failure to file penalty as provided by Section 3-4-210 applies.

(Added Coun. J. 11-14-91, p. 7458)