A. If any tax levied by this article becomes delinquent, the person responsible and liable for such tax shall pay interest on such unpaid tax at the rate of one and one-half (1 1/2) percent per month on the unpaid balance from the date of delinquency.
B. In addition to the interest, if a return is not filed and the total amount of taxes due remitted within thirty (30) days of the due date as defined in this article, a penalty of ten (10) percent of the total amount of taxes due shall be assessed; but if a return is not filed and/or the total amount of the taxes is not paid after sixty (60) days from such due date, the penalty shall increase to twenty-five (25) percent of the total amount of taxes due.
HISTORY
Added by Ord. 20-03 on 10/5/2020