If any person shall fail to collect the tax imposed herein, or shall fail to file a report as required herein, or shall fail to pay to the tax assessor-collector the tax as imposed herein when said report for payment is due, or shall file a false report, then such person shall be deemed guilty of a misdemeanor and upon conviction be punished by a fine not to exceed $200.00. Any failure to pay the tax by the date such tax is due shall cause a penalty of five percent of the amount of tax for the month to be assessed if paid by the end of the second month and ten percent if paid after the end of the second month for which such tax is due. Provided, however, that the penalty shall never be less than one dollar. Delinquent taxes shall draw interest at the rate of six percent per annum beginning sixty days from the date due.
(Ord. No. 1914, 10-1-87)