In addition to interest as provided in Section 181.23 hereof, penalties based on the unpaid tax and for unfiled returns or declarations are hereby imposed as follows:
(a) For failure to pay taxes or estimated taxes due, other than taxes withheld: twelve percent (12%) per year but not less than ten dollars ($10.00).
(b) For failure by an employer to remit taxes withheld from employees: twelve percent (12%) per month or fraction thereof, but accumulated penalty shall not exceed fifty percent (50%) of any unpaid amount and shall not be less than ten dollars ($10.00).
(c) For the failure or neglect to file any return or declaration required by this chapter, there shall be assessed a penalty in the amount of fifty dollars ($50.00) for the first instance, seventy-five dollars ($75.00) for the second instance, and one hundred dollars ($100.00) for all subsequent instances.
(Ord. 18-91. Passed 1-22-91.)