(a) Every remittance of taxes imposed by this article shall be made by bank draft, certified check, money order or certificate of deposit to the collector, who shall issue his receipt therefor to the taxpayer and pay the money into the City Treasury, to be kept and accounted for as provided by law.
(b) If any taxpayer fails to make the return required by this article or makes his return but fails to remit in whole or in part the proper amount of tax, there shall be added to the amount of the tax unpaid, from the date such tax should have been paid, a penalty in the amount of five percent of the tax for the first month, or fraction thereof, of delinquency and one percent of the tax for each succeeding month, or fraction thereof, of delinquency; provided, that if such failure is due to reasonable cause, the collector may waive or remit, in whole or in part, these penalties.
(c) If the failure to pay is due to fraud or intent to evade this article and rules and regulations promulgated thereunder, there shall be added an additional penalty of twenty-five percent of the amount of the tax, exclusive of penalties.
(d) The penalties so added shall be collected at the same time and in the same manner and as part of the tax.
(Ord. No. 203. Passed 5-17-76.)