(a) If any operator fails to make the return required by this article, or makes his return, but fails to remit in whole or in part the proper amount of tax, there shall be added to the amount of tax unpaid, from the date such tax should have been paid, a penalty in the amount of five percent of the tax for the first month, or fraction thereof, of delinquency and one percent of the tax for each succeeding month, or fraction thereof, of delinquency; provided, that if such failure is due to reasonable cause, the taxing authority may waive in whole or in part these penalties.
(b) Interest and penalties may be collected in the same manner as the tax imposed by this article.
(12-4-00)