If any person (taxpayer) fails to make the return required by this article, or makes his return but fails to remit in whole or in part the proper amount of tax, there shall be added to the amount of the tax unpaid, from the date such tax should have been paid, a penalty in the amount of five percent (5%) of the tax for the first month, or fraction thereof, of delinquency and one percent (1%) of the tax for each succeeding month, or fraction thereof, of delinquency; provided, however, that if such failure is due to reasonable cause, Council may waive in whole or in part those penalties. If the failure to pay is due to fraud or intent to evade this article and the rules and regulations promulgated hereunder, there shall be added an additional penalty of twenty-five percent (25%) of the amount of the tax exclusive of penalties. The penalties so added shall be collected at the same time and in the same manner as a part of the tax.