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(a) Interest. All taxes imposed under this chapter remaining unpaid after they become due shall bear interest at the rate of one-half of one percent per month or fraction thereof.
(b) Surcharges. In addition to the interest provided in subsection (a) hereof, a surcharge is hereby imposed on the unpaid tax at the rate of one-half of one percent per month, or fraction thereof, but not to exceed fifty percent of the tax due.
(c) Remedies Cumulative. Interest and surcharges imposed under this section are in addition to the penalty provided in Section 193.99.
(Ord. 78-276. Passed 12-18-78.)