(A) The interest or penalty of any portion thereof accruing by reason of a taxpayer's failure to pay the city tax herein levied may be waived or remitted in the same manner as provided for the waiver or remittance as applied in administration of the state sales tax, provided in 68 O.S. § 220.
(B) To accomplish the purposes of this section, the applicable provisions of 68 O.S. § 220 are hereby adopted by reference and made a part of this article.
(`90 Code, § 7-19) (Ord. 2454, passed - -)