There shall be a penalty of ten percent of the sum of the tax added to all mixed beverage license taxes imposed under this chapter that are unpaid after the due date, i.e. March 1 of each license year. Any such penalty when so assessed shall become a part of the tax. In the case of any person who is in his first license tax year and who has received a mixed beverage license after March 1 of any taxable year, the same penalty shall be added to all taxes imposed under this chapter that are unpaid for more than thirty days after such person has received a mixed beverage license.
(Ord. 86-10. Passed 10-20-86; Ord. 15-08. Passed 12-9-15.)