Any operator failing to remit to the city by the due date shall be required to pay a penalty of 5% of the tax amount remaining unpaid and, thereafter, an additional penalty of 2% per calendar month, or part thereof, if the tax is not paid within 30 days after the due date. Failure to collect and remit the tax shall be a misdemeanor and the City Attorney is authorized to commence such legal action as is necessary to collect all taxes, interest and penalties due hereunder and prosecute violators.
(1992 Code, § 410:20)