All license fees imposed by this subchapter which remain unpaid after they become due shall bear interest at the rate of 8% per annum and any person who has failed to pay such license fees when the same became due shall also be charged a penalty of 15% of the amount of such unpaid license fees. Any person or employer who fails or refuses to withhold any license fee payable under this subchapter, or who fails to pay such fees, after withholding the same, to the City Treasurer at the time it is due as provided under the terms of § 110.04 hereof, shall become liable to the city for such fees, as well as for the interest thereon at the rate of 8% per annum and for the aforesaid penalty.
(Ord. passed 12-18-78)