A. Taxes collected from a service user which are not remitted to the Director of Finance and Management Services on or before the due dates provided in this Chapter are delinquent.
B. Penalties for delinquency in remittance of any tax collected or any deficiency determination shall attach and be paid by the person required to collect and remit at the rate of fifteen percent of the total tax collected or imposed in this Chapter.
C. The Director of Finance and Management Services shall have power to impose additional penalties upon persons required to collect and remit taxes under the provisions of this Chapter for fraud or negligence in reporting or remitting at the rate of fifteen percent of the amount of the tax collected or as recomputed by the Director of Finance and Management Services.
D. Every penalty imposed under the provisions of this section shall become a part of the tax required to be remitted.
(Ord. MC-1625, 2-21-24; Ord. 3796, 1-09-79; Ord. 2931, 8-13-68)