(A) In the event that any tax under this subchapter remains due or unpaid 30 days after the due dates above set forth, the Collector may sue for the recovery of any such tax due or unpaid under this subchapter, together with interest and penalty.
(B) If for any reason the tax is not paid when due, interest at the rate of 6% on the amount of such tax shall be calculated beginning with the due date of the tax and a penalty of 5% shall be added to the flat rate of such tax for nonpayment thereof. Where suit is brought for the recovery of this tax or other appropriate remedy undertaken, the individual liable therefor shall, in addition, be responsible and liable for the costs of collection.
(1980 Code, Ch. 25, Part 3, § 62) (Ord. 1377, passed 11-24-2008, § 1) Penalty, see § 37.999