(A) For each one (1) to thirty (30) day period the report and the tax, or either, is past due, there shall be added as a penalty two percent (2%) of the tax due. There is a minimum of ten dollars ($10.00) regardless of the amount of tax due, if any.
(B) Any person who violates this chapter beyond thirty (30) days, shall be fined an additional twenty dollars ($20.00) for each offense. Each day the tax is past due shall constitute a separate offense.
(Ord. 2007-4, passed 9-17-07)