If any person whose duty it is to do so shall fail or refuse to make the report or remit the tax required by this subchapter within the time and in the amount required, there shall be added by the Town Clerk to the amount of tax due, a penalty in the amount of 10% per annum, which shall be computed upon the tax and penalty from the date such were due and payable.
(1996 Code, § 148-61) (Ord. passed 9-17-2002)