848.05 SURCHARGE AND INTEREST FOR DELINQUENCY.

If for any reason the tax is not paid when due, a penalty of five percent shall be added to such tax for nonpayment thereof. If such tax is not paid within one year, interest at the rate of six percent per annum shall also be added.

(Ord. 29-70. Passed 12-30-70; Ord. 04-20. Passed 5-13-2020)

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