Any person who fails to file with the division a return, together with the required license fee within thirty (30) days of the final day of the license period shall be immediately liable to pay a penalty fee equal to twenty five percent (25%) of the annual business license fee for each thirty (30) day period for which payment was not made not to exceed one hundred percent (100%) of the cost of the business license, plus the usual license fee. (Ord. 97-76 § 1, 1997)