If any tax imposed by this chapter is not paid over to the city when due, a late payment penalty equal to 5% of the unpaid tax shall be added for each month, or any portion thereof, that such tax remains unpaid and the total of such late payment penalty shall be paid along with the tax imposed hereby, however, a 20% penalty shall be imposed for any fraudulent failure to transmit such tax. The city may bring an administrative or civil action or other remedies to collect any unpaid tax or penalty. All costs including attorney fees associated with such action incurred by the city shall be charged and borne by the retail gasoline dealer or its officers or employees who willfully fails to file such return or to transmit any tax proceeds so collected to the city.
(Ord. 18-013, passed 3-8-18)