A. Taxes collected by a retailer which are not remitted to the City Treasurer on or before the due dates fixed in § 3.08.915 hereof, or fixed by the City Treasurer as provided herein, are delinquent.
B. Any retailer who fails to remit any tax imposed by this Subchapter within the time required shall pay a penalty of ten per cent (10%) of the amount of the tax in addition to the amount of the tax.
C. Any retailer who fails to remit any delinquent remittance on or before a period of thirty (30) days following the date on which the remittance first became delinquent shall pay a delinquency penalty of ten per cent (10%) of the amount of the tax in addition to the amount of the tax and the ten per cent (10%) penalty first imposed.
D. Every penalty imposed and such interest as accrues under the provisions of this Section shall become a part of the tax herein required to be paid.
('65 Code, § 33A-6) (Ord. No. CS-520 § 7)