(A) Original delinquency. Any operator who fails to remit any tax imposed by this subchapter within the time required shall pay a penalty of 10% of the amount of the tax in addition to the amount of the tax.
(B) Continued delinquency. Any operator who fails to remit any delinquent remittance on or before a period of 30 days following the date on which the remittance first became delinquent shall pay a second delinquency penalty of 10% of the amount of the tax in addition to the amount of the tax and the 10% penalty first imposed.
(C) Fraud. If the Tax Administrator determines that the nonpayment of any remittance due under this subchapter is due to fraud, a penalty of 25% of the amount of the tax shall be added thereto in addition to the penalties stated in divisions (A) and (B) above.
(D) Interest. In addition to the penalties imposed, any operator who fails to remit any tax imposed by this subchapter shall pay interest at the rate of 0.5% per month or fraction thereof on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent until paid.
(E) Lien imposed on real property and bulk sales of business.
(A) If any amount required to be remitted to the city under this section is not paid when due, the city may, within three years after the amount is due, file for record in the office of the Riverside County Recorder, a certificate specifying the amount of tax, penalties and interest due, the name and address as it appears on the records of the city of the operator liable for the same and the fact that the city has compiled with provisions of this section in the determination of the amount required to be paid. Before such filing, the city shall give 5 days written notice of its intent to file the lien to the operator. If the property is owned by a different party than the operator, then the city shall also give five days written notice to the real property owner before filing the lien.
(B) At the time of filing for record, the amount required to be remitted together with penalties and interest constitutes a lien upon all real property in the County of Riverside and upon all bulk sales of personal property owned by the operator or afterwards acquired by him and prior to the expiration of the lien. The lien has the force, effect, and priority of a judgement lien and shall continue in force for ten years from the time of filing of the certificate unless released or otherwise discharged by payment of the amount of taxes, interest, and penalties due to the city.
(Ord. 1144, passed 9-1-93)
(F) Penalties merged with tax. Every penalty imposed and the interest as accrued under the provision of this section shall become a part of the tax herein required to be paid.
('61 Code, § 20.17) (Ord. 408, passed - - )