§ 96.11  PENALTIES FOR LATE FILING.
   Any person responsible for filing a tax return and paying tax pursuant to this section who shall fail to file the required tax return on or before the due date thereof, whether or not the tax is paid therewith, shall be liable for penalty in the amount of $10 per day for each day that such tax return is late, and each day shall constitute a separate offense for purposes hereof.
(Ord. 771, passed 8-5-02)