(A) If any tax imposed by this chapter is not paid within the time herein specified for the payment, or an extension thereof, there shall be added a specific penalty equal to 10% of the amount remaining unpaid. The amount of tax not timely paid, together with any penalty provided by this section, shall bear interest at the rate of 10% per annum from the time such tax should have been paid until it is paid. Any interest and penalty shall be added to the tax and be collected as part thereof.
(B) Any person who shall willfully fail to make a return required by this chapter; who shall fail to pay the tax after written demand for payment; who shall fail to remit the taxes collected or any penalty or interest imposed by this chapter, after written demand for such payment; who shall refuse to permit the city to examine the books, records, and papers under his or her control; or who shall willfully make any incomplete, false, or fraudulent return, shall be guilty of a misdemeanor.
(Ord. 20180621-03, passed 6-21-18)