All payments of the occupation tax levied pursuant to this chapter which are made after the due date thereof shall draw interest at the rate of 1% per month and, after payment thereof has been in default for six months, a penalty of 5% shall be added thereto in addition to the interest charges, which shall be paid by any company subject to this occupation tax.
(Prior Code, § 10-1104)
Statutory reference:
Similar state law provisions, see Neb. RS 16-205