A. Penalty Amount: If full payment of any tax or fee due under this chapter is not received by the city treasurer on or before the date due, there shall be added to the amount due a penalty fee as follows:
1. One to ten (10) days late, ten percent (10%) of tax due,
2. Eleven (11) to sixty (60) days late, thirty percent (30%) of tax due,
but in no event shall the penalty amount be less than ten percent (10%). In addition to this penalty, the city treasurer may charge the taxpayer interest of nine percent (9%) of all taxes and fees due for each thirty (30) day period, or portion thereof, that said amounts are past due.
B. Civil And Criminal Violation: Failure to make payment in full of all tax amounts, and penalties, within sixty (60) days following the day the tax amount initially became due shall be both a civil and a criminal violation of this section. (Ord. 958, 7-9-2014)