(a) Original Delinquency. Any operator who fails to remit any tax imposed by this chapter within the time required shall pay a penalty equal to ten percent (10%) of the amount of the tax, in addition to the tax.
(b) Continued Delinquency. Any operator who fails to remit any delinquent tax on or before a period of thirty days following the date on which the tax first became delinquent shall pay a second delinquency penalty equal to ten percent (10%) of the amount of the tax in addition to the tax and the ten percent (10%) penalty first imposed. An additional penalty equal to ten percent (10%) of the total tax shall be added for each successive thirty-day period that the operator remains delinquent. The total combined penalty imposed under this subsection and subsection (d) hereof shall not exceed one hundred percent (100%) of the tax due.
(c) Fraud. If the Tax Commissioner determines that the nonpayment of any remittance due under this chapter is due to fraud, a penalty equal to twenty-five percent (25%) of the amount of the tax shall be added thereto in addition to the penalties stated in subsections (a) and (b) hereof.
(d) Interest. In addition to the previous penalties imposed, any operator who fails to remit any tax imposed by this chapter shall pay interest at the rate of one and one-half percent (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 During Pendency of Hearing or Appeal. No penalty provided under this chapter shall be imposed during the pendency of any hearing provided for in Section 890.13, nor during the pendency of any appeal to the Board of Review provided for in Section 890.13.
(Ord. 1980-96. Passed 1-5-81; Ord. 1998-24. Passed 4-20-98.)