Any person who fails to pay any tax to the county or any amount of tax required to be collected and paid to the county, except amount of determinations made by the tax commission under sections 3.08.310 to 3.08.365, inclusive, of this chapter within the time required shall pay a penalty of ten percent (10%) of the tax or amount of the tax, in addition to the tax or amount of tax, plus interest at the rate of one-half of one percent (0.5%) per month, or fraction thereof, from the date on which the tax or the amount of tax required to be collected becomes due and payable to the county until the date of payment. (MC Ord. 39A §100, 1971)