Any person who fails to file any tax return or information required by this subchapter, who fails to pay any tax due hereunder or who fails to timely pay such tax shall be subject to the imposition of penalties and interest by the county in accordance with UCA §§ 59-1-401 and 59-1-402 or any successor provision thereto.
(Ord. 2003-01, passed 10-27-2003)