In addition to interest as provided in Section 791.24, 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 per month or fraction of a month thereof;
(b) For failure to pay taxes withheld from employees: ten percent per month or fraction of a month thereof.
(c) The minimum penalty for failure to file an annual return or exemption certificate, if required, shall be twenty-five dollars ($25.00).
(Ord. 56-1981. Passed 3-16-81; Ord. 15-2008. Passed 1-22-08; Ord. 207-2009. Passed 12-7-09.)