§ 191.1502 PENALTIES ON UNPAID TAX; PENALTIES ON FAILURE TO FILE RETURN.

   In addition to interest as provided in § 191.1501, penalties are hereby imposed and shall be assessed by the Administrator as follows:

   (a)   For failure to pay taxes due, other than taxes withheld: 10% per annum or a fraction thereof, but not less than $25;

   (b)   For failure to make and file any return as required by § 191.1101: $25;

   (c)   For failure to make and file any declaration as required by § 191.1303: $25; and

   (d)   For failure to remit taxes withheld from employees: 10% per month or fraction thereof, but the accumulated penalty shall not exceed 50% upon any unpaid amount. Notwithstanding the foregoing sentence, in no event shall the accumulated penalty be less than $25.

(Ord. 7950, passed 10-4-1988)