A. Late registrations. Any operator who shall fail to obtain a registration certificate within the time specified by this chapter shall pay a penalty of fifty dollars ($50.00) per certificate.
B. Original delinquency. Any operator who fails to remit any tax imposed by this chapter within the time required shall pay a penalty of ten percent (10%) of the amount of tax in addition to the amount of the tax.
C. Continued delinquency. Any operator who fails to remit any delinquent remittances on or before a period of thirty (30) days following the date on which the remittance first became delinquent shall pay a second delinquency penalty of ten percent (10%) of the amount of tax in addition to the amount of tax and the ten percent (10%) penalty first imposed.
D. Fraud. If the tax collector determines that the nonpayment of any remittance due under this chapter is due to fraud, a penalty of twenty five percent (25%) of the amount of tax shall be added thereto in addition to the penalties stated in subparagraphs B and C of this section.
E. Interest. In addition to the penalties imposed, any operator who fails to remit any tax imposed by this chapter shall pay interest at the rate of one percent (1%) per month, or a fraction thereof, on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent until paid. If the last of any month falls on a Saturday, Sunday, or legal holiday, the additional one percent (1%) shall attach after 5:00 p.m. on the next business day.
F. Penalties and interests merged with tax. Every penalty imposed and such interest as accrues, pursuant to the provisions of this section shall become part of the tax required to be paid by the provisions of this chapter.