§ 3-2-5 PAYMENT.
   Any payment or remittance received for a tax period shall be applied in the following order:
   (A)   First to any interest due for the applicable period;
   (B)   Second to the tax due for the applicable period; and
   (C)   Third to the penalty for the applicable period.
(Ord. 2001-01, passed 2-21-2001)