§ 67.999 PENALTY
   (A)   Any tax imposed by this chapter which shall remain unpaid after it becomes due, pursuant to § 67.002, shall have added to it a penalty of ten percent (10%), together with interest at the rate of one-half of one percent (1/2%) for each month of delinquency, or fraction thereof, until paid.
   (B)   Any person who shall knowingly file a false or fraudulent return required by § 67.002 shall, upon conviction, be fined not more than one hundred dollars ($100.00) or imprisoned for not more than thirty (30) days, or both such fine and imprisonment.
(Ord. 92-20, passed 9-10-92)