(A) Original delinquency. Any operator who shall fail to remit any tax imposed by the provisions of this subchapter within the time required shall pay a penalty in the amount of 10% of the tax in addition to the amount of the tax.
(B) Continued delinquency. Any operator who shall fail to remit any delinquent remittance, on or before a period of 30 days following the date of which the remittance first became delinquent shall pay a second delinquency penalty in the amount of 10% of the tax in addition to the amount of the tax and the 10% penalty first imposed.
(C) Fraud. If the Director of Finance shall determine that the nonpayment of any remittance due pursuant to the provisions of this subchapter is due to fraud, a penalty in the amount of 25% of the amount of the tax shall be added thereto in addition to the penalties set forth in divisions (A) and (B) of this section.
(D) Interest. In addition to the penalties imposed, any operator who shall fail to remit any tax imposed by the provisions of this subchapter shall pay interest at the rate of 1.5% per month, or fraction thereof, on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent until paid.
(E) Penalties and interest merged with tax. Every penalty imposed, and such interest as accrues, pursuant to the provisions of this section shall become a part of the tax required to be paid by the provisions of this subchapter.
(F) Waiver of penalties and interest. Any other provision of this section to the contrary notwithstanding, if any operator shall fail to remit any tax imposed by this subchapter within the time required, the Director of Finance, on written application therefor and good cause shown, may waive any penalties and interest imposed under this section provided the operator remits any tax imposed by this subchapter within 72 hours following the time the remittance first became delinquent.
('63 Code, § 8-5.08) (Ord. 30-C.S., passed 1-30-65; Am. Ord. 84-C.S., passed 1-26-67, operative 10-1-66; tax operative, passed 3-1-65; Am. Ord. 382-C.S., passed 5-17-83)