The KCDS Tax Office shall collect by suit or otherwise all taxes, interest, costs, fines and penalties due under this Part and unpaid. If for any reason, any tax is not paid when due, interest at the rate of 6% per year on the amount of unpaid taxes and an additional penalty of ½ of 1% of the amount of the unpaid tax, for each month or fraction of month during which the tax remains unpaid, shall be added and collected. Whenever suit is brought for the recovery of unpaid tax, the taxpayer shall, in addition, be liable for the costs of collection as well as for interest and penalties.
(Ord. 12-05-2011.02, 12/5/2011, §II)