(a) Original Delinquency. Any operator who fails to remit any tax imposed by this chapter within the time required shall pay a penalty equal to ten percent (10%) of the amount of the tax, in addition to the tax.
(b) Continued Delinquency. Any operator who fails to remit any delinquent remittance on or before a period of thirty (30) days following the date on which the remittance first became delinquent shall pay a second delinquency penalty equal to ten percent (10%) of the amount of the tax and previous ten percent (10%) penalty first imposed in addition to the tax and the penalty first imposed. An additional penalty equal to ten percent (10%) of the total tax and penalty of the previous thirty (30) day period shall be added for each successive thirty (30) day period that the account remains delinquent.
(c) Fraud. If the Tax Commissioner determines that the nonpayment of any remittance due under this chapter is due to fraud, a penalty equal to twenty-five percent (25%) of the amount of the tax shall be added thereto in addition to the penalties stated in subsections (a) and (b) hereof.
(d) 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 one percent (1%) per month on the amount of tax, exclusive of penalties, from the date on which the remittance first became delinquent until paid.
(e) Penalties During Pendency of Hearing or Appeal. No penalty provided under the terms of this chapter shall be imposed for the period of the pendency of any hearing provided for in this chapter, nor for the period of the pendency of any appeal to the Tax Commissioner provided for in this chapter.
(Ord. 20-2011. Passed 4-26-11.)