If for any reason any tax return is not filed when due or if any tax imposed by this article is not paid over to the Village when due, a late payment penalty equal to five percent (5%) of the unpaid tax is added for each month or any portion thereof, that such tax remains unpaid and the total of such late payment penalty shall be paid along with the tax imposed hereby. The Village may bring an action to collect any unpaid tax or penalty in any court of competent jurisdiction. (Ord. 20-08-14, 8-18-2020)