§ 34.103 PENALTY FOR DELINQUENT TAXES.
   All taxes due in accordance with these sections which are not paid before January 31 shall be deemed delinquent and shall be subject to a penalty of 2% and shall bear interest at the rate of 12% per annum.
(1997 Code, § 225.5) (Ord. 96-09, passed 12-2-1996)