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(a) If the amount specified in the jeopardy determination is not paid within 15 days after service of notice thereof upon the person against whom the determination is made, and no petition for redetermination is filed within the 15 days, the delinquency penalty provided in Section 6.17-1 shall attach to the tax or the amount of the tax required to be collected.
(b) This Section 6.12-4 shall apply as follows:
(1) to all returns and payments for tax periods ending and taxable events occurring on or before December 31, 2020, except as provided in subsections (b)(2) and (b)(3) of this Section 6.12-4;
(3) to all returns and payments for fiscal years ending on or before June 30, 2021 with respect to fees, assessments, and other charges subject to this Article 6 that are imposed on a fiscal year basis.
(Added by Ord. 18-98, App. 1/16/98; amended by Ord. 207-20, File No. 200759, App. 10/9/2020, Eff. 11/9/2020)