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In addition to interest as provided in § 882.39, penalties based on unpaid taxes and estimated taxes are hereby imposed as follows:
(a) For failure to pay taxes due other than taxes withheld, there shall be a penalty of one and one-half percent per month or fraction thereof. The minimum penalty for failure to file any return or quarterly estimated payment when due is twenty-five dollars ($25.00); and
(b) For failure to remit taxes withheld from employees, there shall be a penalty of ten percent per month or fraction thereof.
(Ord 93-O-36, passed 7-6-1993)