(A) If any motor fuel retailer fails to timely file any report or if any amount due shall remain unpaid after the due date there shall be a late payment penalty of 1% of the unpaid tax for each month, or any portion thereof, that full payment is not received.
(B) The city may also bring a civil action to collect any unpaid tax or penalty.
(2000 Code, § 3.36.060) (Ord. 2684, § 2 (part), passed - -2002)