If, for any reason, the tax imposed by this chapter is not paid when due, interest at the rate of six percent per annum on the amount of such tax, and an additional surcharge of one-half of one percent of the amount of the unpaid tax for each month or fraction thereof that the tax remains unpaid, shall be added and collected. Where suit is brought for the recovery of any such tax, the person liable therefor shall, in addition, be liable for the costs of collection and the interest, surcharges and penalties imposed under this chapter.
(Ord. 4315. Passed 11-22-83.)