Any person who is required to collect, truthfully account for and pay over any tax imposed by this chapter and who wilfully fails to collect such a tax or truthfully account for or pay over such a tax, or wilfully attempts in any manner to evade or defeat such a tax or payment thereof, shall, in addition to other penalties provided by law, be liable to a penalty equal to five percent (5%) per month for a maximum of twenty five percent (25%) of the amount of the tax evaded, or not collected, or not accounted for and paid over. The city clerk shall determine and assess such penalties, and the same shall become due and payable upon notice and demand from the city clerk. The city clerk shall send written notice of such penalty charge to the permit holder by mailing the notice by certified mail to the address given on the permit application. The permit holder shall have ten (10) days from the date the notice is mailed to file a written request of appeal with the city council challenging the penalty charge determination. If no appeal is timely made, the penalty charge determination becomes final. (Ord. 950 § 1, 2006)