(a) In the event that any tax under this chapter remains due and unpaid thirty days after the applicable due date set forth in Section 882.06, the Officer may sue for the recovery of any such tax due or unpaid under this chapter, together with interest and penalty.
(b) If, for any reason, the tax is not paid when due, interest at the rate of six percent per annum on the amount of the tax shall be calculated beginning with the due date of said tax, and a penalty of six percent per annum shall be added to the flat rate of the tax for nonpayment thereof. Where suit is brought for the recovery of this tax, the individual liable therefor shall, in addition, be responsible and liable for the costs of collection.
(Ord. 1609. Passed 12-30-69.)