(a) Any crude oil producer who fails to remit any payment on or before a period of fifteen days following the date on which the remittance first became delinquent shall pay a delinquency penalty of ten percent of the amount of the tax and an additional ten percent penalty for each thirty-day period or fraction thereof of delinquency thereafter. The total delinquency shall not exceed fifty percent of the tax imposed.
(b) If the tax administrator determines that the nonpayment of any remittance due under this chapter is due to fraud, a penalty of twenty-five percent of the amount of the tax shall be added thereto in addition to the penalties stated in subsection (a).
(c) Every penalty imposed under the provisions of this chapter shall become a part of the tax herein required to be paid.
(Ord. 348 § 1 (part), 1983).