A. The penalty for failure to file a report within the time prescribed in this chapter is the greater of twenty dollars ($20.00) or ten percent (10%) of the unpaid tax due on the report.
B. Interest on any underpayment, deficiency or delinquency of any tax or fee administered by the commission shall be computed from the time the original return is due, to the date the payment received, at the rate of two (2) percentage points above the Federal short-term rate. (Ord. 19-01, 1-8-2019)