A. An operator who has not been granted an extension of time for remittance of tax due and who fails to remit the tax prior to delinquency shall pay a penalty of ten percent (10%) of the tax due in addition to the tax.
B. An operator who has not been granted an extension of time for remittance of tax due and who fails to pay a delinquent remittance before the expiration of thirty one (31) days following the date on which the remittance became delinquent shall pay a second delinquency penalty of fifteen percent (15%) of the tax due, the amount of the tax and the ten percent (10%) penalty first imposed.
C. If the Tax Administrator determines that nonpayment of a remittance is due to fraud or intent to evade the tax, a penalty of twenty five percent (25%) of the tax shall be added to the penalties stated in subsections A and B of this Section.
D. In addition to the penalties imposed by this Section, an operator who fails to remit the required tax shall pay interest at the rate of five-tenths of one percent (0.5%) per month, without proration for portions of a month, on the tax due, exclusive of penalties, from the date on which the tax first became delinquent until paid.
E. Each penalty imposed and the interest accrued under provisions of this Section shall be merged with and become part of the tax required to be paid.
F. An operator who fails to remit the tax within the required time may petition the Tax Committee for waiver and refund of the penalty or a portion of it. The Tax Committee may, if good cause is shown, direct a refund of the penalty or a portion of it. (Ord. 493-92, 4-13-92)