All payroll license fees and business license fees imposed by this chapter which remain unpaid after they become due shall bear interest at the rate of 12% per annum and any person who has failed to pay the license fees when the same became due shall also be charged a penalty of 10% of the amount of such unpaid license fees. Any person who fails or refuses to withhold any license fees payable under this chapter, or who fails to pay such fees to the City Clerk at the time such is due as provided in this chapter, shall become liable to the city for such fees as well as the interest and penalty noted above.
(2005 Code, § 110.33) (Ord. 89-0301, passed 4-4-1989)