(a) The Administrator is authorized to arrange for the payment of unpaid taxes, interest and penalties on a schedule of installment payments when the taxpayer has proved to the Administrator that due to certain hardship conditions he or she is unable to pay the full amount of the tax due. Such authorization shall not be granted until proper returns are filed by the taxpayer for all amounts owed by him or her under this chapter. A thirty dollar ($30.00) fee shall be assessed to set up an initial agreement, reinstate a defaulted agreement, modify or restructure an existing agreement, to include additional amounts owed.
(b) Failure to make any deferred payment when due shall cause the total unpaid amount, including penalty and interest, to become payable on demand, and the provisions of Sections 791.28 and 791.31 of this chapter shall apply.
(Ord. 262-1966. Passed 12-23-66; Ord. 27-2009. Passed 2-17-09; Ord. 207-2009. Passed 12-7-09.)