193.98  INTEREST AND CIVIL PENALTIES.
   (a)   Any City tax, including, but not limited to, City tax withheld or required to be withheld from salaries, wages, or other compensation by an employer, shall bear interest from the date it should have been paid (without extension) at the rate of one percent (1%) per month or portion thereof until paid in full.
   (b)   A taxpayer who fails, neglects, or refuses to file a return by its due date (including extensions) or fails, neglects, or refuses to pay any City tax when due, or an employer who fails, neglects, or refuses to file a return by its due date (including extensions) or fails, neglects, or refuses to withhold or remit any City tax when due, shall be assessed a civil penalty of two percent (2%) of the City tax required to be paid as shown on the return for each month or fraction thereof elapsing between the original due date and the date on which filed, and paid or between the time prescribed for payment and the date of payment.
   (c)   A flat rate civil penalty of $25.00 shall be assessed on any taxpayer subject to Napoleon tax who fails to file an annual tax return when due as required by Section 193.18(a),  unless otherwise exempted by administrative rule.  This penalty will be assessed whether or not any tax is due from the taxpayer.
   (d)   All payments received, whether for withholding tax payments or for tax due on an annual return will be first applied to any penalties due, then to any interest due, and finally to any tax due. 
(Ord. 123-95.  Passed 11-27-95.)