191.1502 PENALTIES ON UNPAID TAX.

   In addition to interest as provided in Section 191.1501, penalties based on the unpaid tax or installments of estimated tax are hereby imposed as follows:

   (a)   For failure to pay taxes or estimated taxes due, other than taxes withheld: ten percent per year, but not less than ten dollars ($10.00).

   (b)   For failure to remit taxes withheld from employees: ten percent per month or fraction thereof, but the accumulated penalty shall not exceed fifty percent upon any unpaid amount and shall not be less than ten dollars ($10.00).

      (Ord. 2005-05. Passed 3-8-05.)