If any person shall fail to file a report as required herein or shall fail to pay to the tax collector the tax imposed herein when said report or payment is due, he or she shall forfeit 5% of the amount due as a penalty, and after the first 30 days he or she shall forfeit an additional 5% of such tax. Provided, however, that the penalty shall never be less than $1. Delinquent taxes shall draw interest at the rate of 6% per annum beginning 60 days from the date due.
(Ord. 601, passed 9-6-2005)