§ 96.10  INTEREST AND PENALTIES.
   If the tax due pursuant this chapter is not paid on or before the due date of the return required to be filed by the person responsible for the payment of the tax, such person shall, in addition to the tax, be liable for a penalty equal to 1-1/2% of the tax due for each month or part thereof until such tax and penalty is paid in full. The penalty imposed hereby shall be assessed and collected in the same manner as the tax imposed under this chapter.
(Ord. 771, passed 8-5-02)