§ 114.99 PENALTY.
   All taxes due in accordance with these sections which are not paid before June 30, 1997, for tax year 1996, or which are not paid before January 31, for all subsequent tax years shall be deemed delinquent and shall be subject to a penalty of 10% and shall bear interest at the rate of 12% per annum.
(Prior Code, § 114.99) (Ord. 8.96-1, passed 8-19-1996)