183.08 PENALTIES ON UNPAID TAX.

   In addition to the interest as provided in Section 183.07, penalties based on unpaid tax are hereby imposed as follows:

   (a)    For failure to pay taxes due, one percent (1%) per month or fraction thereof;

   (b)    For failure to remit taxes collected from hotel guests or room renters, two percent (2%) per month or fraction thereof.

      (Ord. 13-1975. Passed 3-27-75.)