(A) All license fees imposed by this subchapter which remain unpaid after they became due shall bear interest at the rate of 12% per annum and any person who failed to pay such license fee when the same became due shall also be charged a penalty of 20% per annum if the delay is not more than one month but not over a total of 25% of the amount of such unpaid license fees. Any person or employer who fails or refuses to withhold any license fee payable under this subchapter, or who fails to pay such fees, after withholding the same to the License Inspector at the time it is due as provided under the terms of § 110.23 hereof, shall become liable to the city for such fees, as well as for the interest thereon at the rate of 12% per annum and for the aforesaid penalty.
(B) If nonpayment of any portion of the tax was due to negligence or intentional disregard of this subchapter or regulations without intent to defraud, 25% of the tax is added as a penalty.
(C) If any portion of the tax was unpaid due to fraud, 50% of the tax is added as a penalty.
(2010 Code, § 111.10) Penalty, see § 110.99