In addition to interest as provided in § 890.09, penalties based on the unpaid tax are hereby imposed as follows:
(a) For failure to pay taxes due, other than taxes withheld: 1% per month or fraction of a month thereof, but not less than $25; and
(b) For failure to pay taxes withheld from employees: 3% per month or fraction of a month thereof.
(Ord. 2007-217, passed 10-15-2007; Ord. 2012-202, passed 8-20-2012)