A. If any tax levied or assessed by this chapter becomes delinquent, the person or entity responsible and liable for such tax shall pay a penalty equal to ten percent (10%) of the unpaid tax and interest on such unpaid tax and penalty shall accrue at the rate of 1.5 percent per month on the unpaid balance from the date of delinquency.
B. The town may bring a civil suit to enforce payment of any past due tax levied or assessed pursuant to this chapter in addition to conviction hereunder. (Ord. 415, 4-8-2013)