The finance director also shall have the power, for good cause shown, to extend the time for filing any required sworn statement or application for a period not exceeding 30 days, and in such case to waive any penalty that would otherwise have accrued, except that a late charge of $5.00 shall be added to any tax determined to be payable.
(Prior code § 13.17 (Ord. 1098, Ord. 2113 §1), Ord. 2268)