(a) Taxes collected by a retailer which are not remitted to the Director of Finance on or before the due dates fixed in Sec. 21.8.4, or fixed by the Director of Finance as provided herein, are delinquent.
(b) Interest and penalties for delinquency in remittance of any tax collected, or any deficiency determination shall attach and be paid by the retailer at the rates and in the same manner as is provided in Sec. 21.05 of this chapter for delinquency in payment of Business Tax.
(c) The Director of Finance shall have power to impose additional penalties upon a retailer for fraud and negligence in reporting and remitting in the same manner and at the same rates as are provided in Sec. 21.05 of this Chapter for such penalties upon persons required to pay Business Tax.
(d) Every penalty imposed and such interest as accrues under the provisions of this section shall become a part of the tax herein required to be remitted.