In addition to the interest that is provided in Section 880.24, penalties based on the unpaid tax are hereby imposed as follows:
(a) For failure by any person to pay taxes due, other than taxes withheld by employers, a penalty of 1.5 percent per month, but not less than twenty-five dollars ($25.00) for the first offense, fifty dollars ($50.00) for the second offense and one hundred dollars ($100.00) for each offense thereafter; and
(b) For failure to remit taxes withheld from employees when due, a penalty of ten percent per month or fraction thereof, but the accumulated penalty shall not exceed fifty percent upon any unpaid amount and shall not be less than twenty-five dollars ($25.00).
(c) For failure or neglect to file any return or declaration required by this chapter, there shall be assessed a penalty in the amount of twenty-five dollars ($25.00) for the first offense, fifty dollars ($50.00) for the second offense and one hundred dollars ($100.00) for each subsequent offense, provided, however, that this subsection shall not be applied to any offense which occurs prior to the effective date of this section.
(Ord. 26-2004. Passed 5-11-04.)