(a) Taxes which are not paid to the Director of Finance on or before the due date of the statement within which they are to be included under this article shall be delinquent.
(b) Interest and penalties for delinquency in payment of any tax owing or any deficiency determination shall attach and be paid by the person required to pay at the rates and in the manner as is provided in Section 21.05 of this chapter for delinquency in payment of business tax.
(c) Every penalty imposed and such interest as accrues under the provisions of this section shall become a part of the tax required to be paid.