(a) Original Delinquency. Any operator who fails to remit any tax imposed by this chapter within the time required shall pay a penalty equal to ten percent of the amount of the tax, in addition to the tax.
(b) Continued Delinquency. Any operator who fails to remit any delinquent remittance on or before a period of thirty days following the date on which the remittance first became delinquent shall pay a delinquency penalty equal to ten percent of the amount of the tax and previous penalty, in addition to the tax and the ten percent penalty first imposed. An additional penalty equal to ten percent of the total tax and penalty of the previous thirty-day period shall be added for each successive thirty-day period that the operator remains delinquent.
(c) Fraud. If the Tax Commissioner determines that the nonpayment of any remittance due under this chapter is due to fraud, a penalty equal to twenty-five percent of the amount of the tax shall be added thereto, in addition to the penalty stated in subsections (a) and (b) hereof.
(d) Interest. In addition to the previous penalties imposed, any operator who fails to remit any tax imposed by this chapter shall pay interest at the rate of one-half of one percent per month, or fraction thereof, on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent until paid.
(e) Abatement. Upon recommendation of the Tax Commissioner, the Board of Review may abate penalties or interest, or both. Upon appeal from the refusal of the Tax Commissioner to recommend abatement of any penalty or interest, the Board may nevertheless abate the penalty or interest, or both.
(Ord. 4570. Passed 9-17-85.)