(A) Any operator who fails to remit any tax imposed by this article within the time required shall pay a penalty of 10% of the amount of the tax in addition to the amount of the tax.
(B) Any operator who fails to remit any delinquent remittance on or before a period of 30 days following the date on which the tax first became delinquent shall pay a second delinquency penalty of 10% of the amount of the tax in addition to the amount of the tax and the 10% penalty first imposed.
(C) If the Director of Finance determines that the nonpayment of any remittance due under this article is due to fraud, a penalty of 25% of the amount of the tax shall be added thereto, in addition to the penalties stated in division (A) and (B) above.
(D) In addition to the penalties imposed, any operator who fails to remit any tax imposed by this article shall pay interest at the rate of .5% per month or fraction thereof on the amount of the tax, exclusive of penalties from the date on which the remittance first became delinquent until paid.
(E) Every penalty imposed and the interest as accrued under the provisions of this section shall become a part of the tax herein required to be paid.
(Ord. 1014, passed 9-6-2011)