(A) Any person violating any provision of this chapter for which no specific penalty is prescribed shall be subject to § 10.99 of this code of ordinances.
(B) Any tax bill that is not paid when due, pursuant to the provisions of § 38.02, shall bear interest and shall incur penalties as provided by state statutes.
(C) (1) Any person who shall knowingly file a false or fraudulent return required by § 38.16 shall, upon conviction, be fined not more than $100 or imprisoned for not more than 30 days, or both such fine and imprisonment.
(2) Any tax which shall remain unpaid after it becomes due, pursuant to the provisions of § 38.17, shall have added to it a penalty of 10%, together with interest at the rate of 0.5% for each month of delinquency, or fraction thereof, until paid.
(D) Any tax bill not paid pursuant to the provisions of § 38.34 shall be delinquent and subject to a penalty of 2% and interest of 12% per annum.
(Prior Code, § 27.999) (Ord. 92-9, passed 8-11-1992; Ord. 93-7, passed 9-8-1993; Ord. 94-10, passed 11-9-1994; Ord. 95-16, passed 9-28-1995; Ord. 96-13, passed 9-26-1996; Ord. 96-22, passed 12-17-1996)