1. In the event, any tax under this Part remains due or unpaid 30 days after the due date above set forth, the collector may sue for the recovery of such tax due or unpaid together with interest and penalty.
2. If for any reason the tax is not paid when due, interest at the rate of 6% on the amount of said tax shall be calculated beginning with the due date of the tax and a penalty for nonpayment thereof, at .5% of the amount of the unpaid tax for each month or fraction thereof during which the tax remains unpaid, shall be added to the tax for nonpayment thereof. Where suit is brought for the recovery of this tax or other appropriate remedy undertaken, the individual liable therefor shall, in addition, be responsible and liable for the costs of collection.
(Ord. 565, 12/12/2005)