§ 116.99 PENALTY.
   All taxes due in accordance with this chapter which are not paid before January 31, for all subsequent tax years, shall be deemed delinquent and shall be subject to a penalty of 10% and shall bear interest at the rate of 12% per annum.
(Ord. 96-04, passed 11--96; Am. Ord. 11-06, passed 5-24-11)