Any payment or remittance received for a tax period shall be applied in the following order:
(A) First to the tax due for the applicable period;
(B) Second to the interest due for the applicable period; and
(C) Third to the penalty for the applicable period.
(1980 Code, § 17.606) (Ord. 8892, passed 12-26-2000; Ord. 9359, passed 11-19-2018)