§ 24-414.   Civil Penalties.
   1.   If any part of any underpayment of tax imposed by this Part is due to fraud, there shall be added to the tax an amount equal to 50% of the underpayment.
   2.   In the case of failure to record a declaration required under this Part on the date prescribed therefor, unless it is shown that such failure is due to reasonable cause, there shall be added to the tax 5% of the amount of such tax if the failure is for not more than 1 month, with an additional 5% for each additional month of fraction thereof during which such failure continues, not exceeding 50% in the aggregate.
(Ord. 553, 5/10/2004, §1)