(A) The interest, penalty or any portion thereof, accruing by reason of a taxpayer’s failure to pay the municipal sales tax herein levied, may be waived or remitted in the same manner provided for the waiver or remittance, as applied in the administration of the state sales tax provided in 68 O.S. § 220.
(B) To accomplish the purposes of this section, the applicable provisions of 68 O.S. § 220 are hereby adopted by reference and made a part of this subchapter.
(2002 Code, § 35.14)