§ 39.23  WAIVER OF INTEREST AND PENALTIES.
   The interest or penalty or any portion thereof accruing by reason of a taxpayer’s failure to pay the city sales tax herein levied may be waived or remitted in the same manner as provided for such waiver or remittance as applied in administration of the state sales tax provided in 68 O.S. § 220, as amended; and to accomplish the purposes of this section the applicable provisions of 68 O.S. §220 are hereby adopted by reference and made a part of this subchapter.
(`83 Code, § 7-217)  (Ord. 90-1, passed 2-19-90; Am. Ord. 92-17, passed 12-7-92; Am. Ord. 95-1, passed 1-3-95; Am. Ord. 96-6, passed 1-29-96; Am. Ord. 2002-07, passed 3-4-02 and approved by the Electorate on May 4, 2002; Am. Ord. 2003-39, passed 12-19-03; Am. Ord. 2007-11, passed 7-2-07)