(A) Penalty. If the Tax Administrator determines that the nonpayment of any remittance due under this chapter is due to fraud, a penalty of 25% of the amount of the tax shall be added thereto in addition to the penalties stated in § 3.44.060(B) and (C).
(B) Interest. In addition to the penalties imposed, any operator who fails to remit any tax imposed by this chapter shall pay interest at the rate of 0.5% per month or fraction thereof on the amount of the tax, exclusive of penalties, from the date of which the remittance first became delinquent until paid.
(C) Penalties merged with tax. Every penalty imposed and such interest as accrues under the provisions of this chapter shall become a part of the tax required in this chapter to be paid.
(`83 Code, § 3.44.070)