(a) Delinquency Fee and Interest. If any service provider fails or refuses to remit to the Commissioner of the Revenue the report required to be filed or the tax required to be collected and paid under this chapter within the time and in the amount specified in this chapter, there shall be added to such tax by the Treasurer of the County a delinquency fee of ten percent of the tax amount due. Further, if the tax remains delinquent and unpaid, there may be added to such tax by the Treasurer interest at the rate of ten percent per year, computed as provided in Section 860.03.
(b) Whoever violates or fails to comply with any of the provisions of this chapter, or any regulation promulgated pursuant thereto, shall be fined not more than one thousand dollars ($1,000) for each offense. A separate offense shall be deemed committed each day during or on which a violation or noncompliance occurs or continues. The punishment provided for in this section shall be in addition to any other remedy for the collection of taxes provided for by law.
(Ord. 01-05. Passed 7-16-01; Ord. 04-07. Passed 4-20-04; Ord. 04-10. Passed 6-8-04.)