173.05 FAILURE TO REMIT; PENALTIES FOR NONPAYMENT.

Every person required to collect the tax imposed by this chapter who fails to collect the same or fails to remit the tax shall be personally liable to the Municipality for the amount of the tax. Any person required to collect and remit the tax imposed by this chapter who fails to remit the amount of the tax when due shall, in addition to all other penalties, pay a penalty of one percent per month from the time when the tax became due until such tax is paid.

(Ord. 74-46. Passed 10-21-74.)

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