Any tax imposed by this subchapter which shall remain unpaid after it becomes due as set forth herein, shall have added to it a penalty of ten percent (10%) of the amount of unpaid tax, plus interest at the rate of one-half of one percent (1½%) for each month of delinquency or fraction thereof, until paid in full. Further, any person or business who shall fail, neglect, or refuse to properly complete and file a return as required herein or pay the tax imposed herein, or any potion thereof, shall be subject to the penalties as set forth in this subchapter.
(Ord. 10-19-1, passed 9-9-19)