In addition to interest as provided in Section 183.1501, penalties based on the unpaid tax are hereby imposed as follows:
(a) For failure to pay taxes due other than taxes withheld: one and one half percent (1.5%) per month or fraction thereof; minimum penalty for failure to file annual returns when due is fifty dollars ($50.00).
(b) For failure to remit taxes withheld from employees: ten percent (10%) per month or fraction thereof.
(c) For failure to file tax returns, informational reports, or any filing as required by this chapter: fifty dollars ($50.00) if not more than 160 days late; one hundred dollars ($100.00) if late by 160 days or more.
(Ord. 1996-251. Passed 11-26-96.)